Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2019/2020
Belonging course: 
Course of Master's Degree Programme on QUANTITATIVE METHODS FOR ECONOMIC AND FINANCIAL EVALUATIONS
Disciplinary sector: 
TAX LAW (IUS/12)
Language: 
Italian
Credits: 
6
Year of study: 
2
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
48

Language

Italian

Course description

The course aims to provide a general understanding of the ways in which the Italian tax system has evolved, the evolutionary principles of the Italian tax system, the taxation of income from financial activities relating to principles, categories and institutions. After a general overview of the structure of our tax system and the constitutional principles that govern it, in particular, attention will be paid to examining the set of rules governing the taxation of financial assets and their application by financial intermediaries to the purpose of acquiring knowledge of the characteristics and problems inherent in the taxation of the main financial products, with reference to direct income taxes and substitute regimes.

Prerequisites

Reasoning skills.

Syllabus

Constitutional principles in tax matters. The structure of the tribute. Tax classification. Substantive and procedural rules. The income tax system. IRPEF and IRES. Taxation of financial income: historical-regulatory evolution. The definition of financial income as a distinct category: a study hypothesis. The role of financial intermediaries. The withholding system. Financial taxation schemes. Capital income. The main critical issues of the current structure. The collective investment saving bodies. Reporting regime, administered savings and managed savings. Individual savings plans.

Constitutional principles in tax matters. (6 hours of lessons)
The structure of the tribute. Tax classification. (6 hours of lessons)
Substantive, procedural and procedural rules. (6 hours of lessons)
The income tax system. IRPEF and IRES. (6 hours of lessons)
Taxation of financial income: historical-regulatory evolution. The definition of financial income as a category by itself: a study case. The role of financial intermediaries. The withholding tax system (8 hours of lessons).
Financial taxation schemes. Capital income. The main critical issues of the current structure (8 hours of lessons).
The collective investment undertakings (4 hours of lessons).
Investment plans and individual investment schemes (4 hours of lessons).

Teaching Methods

Frontal lessons.
The course includes lectures during which the themes of the program are discussed.

Textbooks

For the first part of the program, we recommend consulting one of the following texts chosen by the student:
Boria P., Tax Law, Giappichelli, u.e.
De Mita E., Principles of tax law, Giuffrè, u.e.
Falsitta G., Institutional Tax Law Course, Cedam, u.e .;
Melis G., Tax law lessons, Giappichelli, u.e.
For the second part of the program, further study material will be provided from the teacher at the beginning of the course.

Learning assessment

The assessment is based on an oral examination aimed at evaluating the actual achievement of the training objectives by the student. During the oral examination, students will have to demonstrate that they have achieved basic knowledge of the functioning of the Italian tax system with particular regard to issues relating to the taxation of financial activities. The mark assigned to the oral exam is expressed in thirtieths.

More information

Expected learning outcomes:
Knowledge and understanding: the student must demonstrate an understanding of the functioning of the Italian tax system as well as the problems relating to the main issues relating to the taxation of financial activities. In order to confer the aforementioned knowledge in addition to the frontal teaching, the teacher provides support and in-depth material, made available through the e-learning "Moodle" platform.
Ability to apply knowledge and understanding: the student, on the basis of the knowledge acquired, develops an aptitude for learning the legal analysis in tax matters that allows him to frame and interpret the main issues concerning especially the taxation of financial activities. The achievement of skills regarding the application of the aforementioned knowledge takes place also through the critical reflection on articles of doctrine or judgments of the jurisprudence concerning the topics dealt with which will be carried out in the classroom during the lessons to the attending students or through a tutoring activity, in reception venue, for non-attending students.
Making judgment: the student must be able to critically express the knowledge acquired and to demonstrate the ability to deepen it even independently, managing to apply it also to areas of a specific nature, such as, for example, some cases of taxation of financial activities. These results will be achieved through the combined use of multiple teaching tools such as case study discussions, exercises and group work.
Communication skills: the student assimilates a legal language with specific tax terms that allow him to describe and represent the main problems analyzed. These results will be achieved, during the course, during the discussion of the specific classroom topics or during the eventual tutoring and verified during the oral interview for the examination.
Learning skills: the student develops a competence to understand, evaluate and use the information acquired knowledge. Through logical-legal reasoning, the student is able to critically evaluate his knowledge, contextualize the problems inherent in the taxation of financial activities and examine any case studies submitted to his attention. These results are achieved in the study and in-depth study dedicated to the specific subject.