Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2016/2017
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: 
First Semester
Hours of front activity: 
48

Language

italian

Course description

the course intends to provide students with the basic knowledge of Italian tax system, indispensable for those wishing to start the profession of labor consultant or certified public accountant

Prerequisites

capacità di ragionamento

Syllabus

Taxes and contributions
Constitutional principles and sources in tax matters
The effectiveness of the tax law in time and space and its interpretation
The tax obligation: active and passive subjects, Tax base and tax rates.
Tax manager
The implementation forms of the tax obligation
The declarations (in particular the tax return)
The powers of control of the financial administration and the methods of assessment
The abuse of the law
Tax collection and reimbursement
The administrative self-defense and the institution of the appeal
Administrative and criminal penalties in tax matters
The judicial protection of taxpayers and the features of the tax process

The role of tax law in the legal system
Taxes, duties and contributions
Constitutional principles and sources in tax matters
The effectiveness of tax law in time and space and its interpretation
The tax obligation: active and passive subjects, tax bases and rates
Tax collectors
The controls of the financial administration
Methods of tax assessment
Abuse of rights
Tax collection and tax refund
Self-regulation of administrative authorities and tax rulings
Administrative and criminal penalties in tax matters
The judicial protection of taxpayers and the features of the tax process

Teaching Methods

frontal lessons. 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; communication skills will be promoted through group discussions

Textbooks

F. TESAURO, Istituzioni di diritto tributario, 1 – Parte generale, ult. ed., Torino, ed. UTET

Learning assessment

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 technical one.

More information

Knowledge and ability to understand: the student must demonstrate knowledge of the constitutional principles that govern the construction of our tax system, the active and passive subjects of the tax obligation, the methods of assessment and collection of taxes and the principles of tax litigation

Ability to apply knowledge and understanding: the student must demonstrate that he has developed the ability to frame the various institutions and to bring them back to the system

Making judgments: the student must demonstrate that he has developed an autonomous critical ability to evaluate the problems and solutions adopted by the tax system

Communication skills: the student must be able to respond clearly and systematically to the oral test questions in order to demonstrate knowledge of the fundamental institutions of tax law

Learning skills: the student must demonstrate that he has developed a learning ability that allows him to be able to deal with tax issues, also in terms of the profession