Università degli Studi di Napoli "Parthenope"

Teaching schedule

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Belonging course: 
Course of Master's Degree Programme on MANAGEMENT AND BUSINESS FINANCE
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Year of study: 
First Semester
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Course description

The course aims to offer students the opportunity to learn about the basics of tax law, with particular regard to the Italian taxation of business income and value added tax


The course requires learners to know the basics of tax law


The course focuses on the taxation of business activities in the Italian legal system. The key elements of business income taxation and their practical application are studied, starting from the determination of business income on the basis of statutory profit, and we focus on the various taxes (IRPEF and IRES) provided for on business income according to the legal model used to carry out the activity. The issues of taxation of the income of joint-stock companies and partnerships and the issue of the taxation of dividends and capital gains related to the shareholding, the tax significance of losses in business income, the limits to the deductibility of interest are therefore addressed. liabilities, the liquidation of the company and the reorganisations in tax neutrality
The course also focuses on VAT, a community tax, and the way it operates in our legal system. In this perspective, the conditions (objective, subjective and territorial) and the key concepts linked to the functioning of this tax (deduction and recourse) are examined both in the national framework, both with reference to the taxation of international transactions and with reference to intra-community transactions.
During the course, we also focus on the evolutionary lines of the Italian tax system, examining the main reform proposals in progress

Business taxation Income taxes and VAT

Teaching Methods

The course is organized in lectures, with in-depth seminars and discussions of practical cases and jurisprudential rulings


FALSITTA, G., Manuale di diritto tributario, Parte speciale, Cedam 2016, capp. 1,2,3,4,5,6 e 12

Learning assessment

More information