Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2018/2019
Belonging course: 
Course of Bachelor's Degree Programme on BUSINESS ADMINISTRATION
Disciplinary sector: 
TAX LAW (IUS/12)
Language: 
Italian
Credits: 
9
Year of study: 
3
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
72

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

reasoning ability

Syllabus

Taxes in the framework of public revenue. The elements of the tax case. No taxation without representation: the tax between authority and consent. The principle of contributory capacity between universality of tax duty and limits to the legislator. The principle of progressivity between equity and redistribution. Taxation at source
The interpretation of the tax law. Tax returns and spontaneous payment of taxes. Checking the declaration and tax investigations. Tax evasion and tax avoidance. The assessment methods. The procedure for implementing the taxes. The definition with adhesion of the tax claim. Tax collection at the time of mass taxation. Refund cases. The instruments guaranteeing tax credits. Administrative penalties as an incentive for spontaneous compliance. The criminal response to evasion

Part one - The role of tax law in the legal system. Taxes, duties and contributions .
Constitutional principles and sources in tax matters. The tax obligation

Part two - The implementation of the tax: tax . declaration and tax assessment .Tax collecton and tax refund. Administrative and criminal penalties in tax matters

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

D. STEVANATO, Fondamenti di diritto tributario, Le Monnier Università, latest edition

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