Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2018/2019
Teaching: 
Belonging course: 
Course of Bachelor's Degree Programme on ECONOMICS AND BUSINESS
Disciplinary sector: 
TAX LAW (IUS/12)
Credits: 
6
Year of study: 
3
Teachers: 
Cycle: 
Second semester
Hours of front activity: 
48

Language

Italian

Course description

The course aims to provide students a deep knowledge of italian tax law system that will be examinated in terms of substantial, procedural and processual profiles as well as a basic preparation on the operation of tax system by means of the study of main direct and indirect taxes, such as: IRPEF, IRES and VAT. The course also aims to enable students to know and apply the knowledge acquired, to gain autonomy of judgment and communication skills.

Prerequisites

Reasoning ability. Knowledge of institutional notions of public law and private law can make it easier to learn some of the topics in the program

Syllabus

Notion of tribute, sources of tax law, the tax rule: typology and effectiveness; the constitutional principles; the reservation on statutory taxed supplies and the principle of ability to pay; the interpretation of the tax rule; Statute of the taxpayer’s right; the structure of the tax: subjects, taxable assumption , tax base and tax rate.
The implementation of taxes; the tax assessment procedure; tax return, tax investigation; assessment’s methods; tax assessment notice and its motivation; reform of tax ruling, cooperative tax compliance, prearranged cross-examination; the collection procedure; the refund; the system of sanctions tax; the tax process; fiscal autonomy of local governments.

Notion of tribute, sources of tax law, the tax rule: typology and effectiveness; the constitutional principles; the reservation on statutory taxed supplies and the principle of ability to pay; the interpretation of the tax rule; Statute of the taxpayer’s right; the structure of the tax: subjects, taxable assumption , tax base and tax rate.
The implementation of taxes; the tax assessment procedure; tax return, tax investigation; assessment’s methods; tax assessment notice and its motivation; reform of tax ruling, cooperative tax compliance, prearranged cross-examination; the collection procedure; the refund; the system of sanctions tax; the tax process; fiscal autonomy of local governments.

Teaching Methods

The course is made of frontal lessons during which the professor will assess the students' ability to apply their knowledge and to develop independent judgment and communication skills. In particular, the independence of judgment will be developed through the critical analysis of scientific articles and case studies as well as through information sheets on specific subjects in the Moodle platform; communication skills will, however, stimulated through guided group discussions by the professor.

Textbooks

Suggested readings (alternatively): Amatucci F., Principi e nozioni di diritto tributario, Giappichelli, u.e.
Boria P., Diritto tributario, Giappichelli, u.e.
Falsitta G., Manuale di diritto tributario. Parte generale e parte speciale, Cedam, u.e.
Fantozzi A. (a cura di), Diritto Tributario, Utet, u.e.
Fiorentino S., Lezioni di Diritto tributario (Parte generale), ESI, u.e.
Lupi R., Diritto tributario. Parte generale e parte speciale, Giuffrè, u.e.
Melis G., Lezioni di Diritto tributario, Giappichelli, u.e.
Tesauro F., Istituzioni di diritto tributario. Parte generale e parte speciale, Utet, u.e.
Uricchio A.F., Percorsi di diritto tributario, Cacucci, u.e.

Learning assessment

Verification of learning will consist of an oral examination, which will be aimed at verifying if the students have acquired the knowledge of the basics as well as the ability to integrate and manage the complexity of the subject of study both from a legal analysis profile both under the technical profile.

More information

Knowledge and understanding: the student should be able to understand the functioning of the tax system as a whole, with particular reference to the analysis of the tax relationship in the taxation and taxation phase of natural and legal persons also in a perspective of application.

Applying knowledge and understanding: the student should be able to demonstrate that he has developed the ability to analyze the knowledge acquired in tax matters for the purpose of their application.

Autonomy of judgment: the student should be able to demonstrate that he has developed an autonomous critical capacity to evaluate the solutions proposed by the tax system to the problems of national taxation and to examine the debate of doctrine and jurisprudence on matters of particular relevance for the purposes of the assessment and taxation..

Communication: the student should be able to respond clearly and comprehensively to the oral test questions in order to demonstrate that he has full knowledge of acquired knowledge and reasoning skills in the specific subject.

Learning Skills: the student should be able to demonstrate that he has developed a learning ability that allows him to deepen the specific subject independently even for professional purposes.