TAXATION IN TOURIST MARKETS
The aim of the course is to study the fundamental aspects of the tax system in Italy with particular reference to taxes pertaining to the tourism sector.
1. Knowledge and understanding
- Know and understand the basic aspects of taxes.
- Know and understand theoretical and methodological aspects of taxes.
2. Application skills
- Know how to apply the acquired knowledge to understand the economic effects of taxes including those concerning the tourist market.
- Know how to apply the acquired knowledge to understand public intervention in the tourist market.
3. Autonomy of judgment
- Be able to formulate their own judgment regarding the problems connected with the taxes pertaining to the tourist market.
- Be able to make decisions based on the theoretical and methodological aspects relevant to the tourism market.
4. Communication skills
- know how to effectively communicate information and ideas as well as discussing problems and making solutions regarding the fundamental issues of the taxation of the tourist market.
5. Ability to learn
- Have the ability to draw from different bibliographic sources in order to acquire new skills.
- Have the learning skills necessary to undertake subsequent studies, such as master's degree courses or master's degrees concerning tourist markets.
- Have the learning skills necessary to deal with tax problems that arise in the management of tourism businesses.
It’s useful that students have basic knowledge with entry-level microeconomics tools, included graphical representation of economic events.
The program is articulated into two blocks.
In the first block, the tributary system is described and the economic theory of the tax is dealt with. The block is of 3 credits, corresponding to 24 hours.
In the second block, the main taxes of the Italian tax system concerning the tourist market are analyzed. The block is of 3 credits, corresponding to 24 hours.
The tax system: definitions and contents. The tax theory. The picture of taxes in the tourism sector.
The organization of the teaching is as follows: lectures, 48 hours.
Bosi P. (2019). Corso di Scienza delle finanze, Il Mulino. capitolo 3.
Bosi P., Guerra M.C. (2020). I tributi nell'economia italiana, Il Mulino. capitoli 1-9, escluso il 6.
Consistent with the learning objectives, learning assessment is articulated in an oral exam.