The course aims to provide students with knowledge of the fundamental features of the Italian tax system, starting from the constitutional principles that govern its construction and then examining the fundamental characteristics of the tax obligation and its implementation. In this perspective, in the current mass taxation system, the course focuses on the mechanisms of taxation at source and the obligations of private individuals to collaborate in the construction of modern tax systems; on evasive and elusive mechanisms and on the main assessment methods; on the role of administrative and criminal sanctions; on the appeal structure of the tax process. The learning objective is to make the student understand the political-social foundation, and not just the regulatory one, of tax systems and to make the student reflect on how the tax levy affects production and market relations and in turn engraved.
The learning objectives of the course can be defined as follows:
• Knowledge and understanding: at the end of the course the student must demonstrate knowledge and understanding of the problems relating to the construction and functioning of our tax system, with particular reference to the relevant constitutional principles on the subject and to the choices made by our legislator on the subject identification of the main tax conditions and in terms of the implementation of taxes.
• Ability to apply knowledge and understanding: at the end of the course the student must demonstrate to be able to understand the functioning of the fundamental institutions of our tax system and to be able to frame the rationale and effects of the tax reforms we are discussing today
• Autonomy of judgment: as a result of the knowledge and skills acquired, the student must be able to independently investigate what he has learned, evaluating the reasons, limits and effects of the tax choices made by our legislator in outlining the current tax system. This autonomy of judgment must materialize in the ability to frame and interpret the various cases of fiscal relevance, bringing them back to the system; indispensable ability in the possible future performance of a professional activity.
• Communication skills: the student must have the ability to explain orally, in a simple way, and also to those who do not have a specific preparation on the subject, the constitutional principles on which our tax system is based, the political choices underlying it, the main methods of assessing and collecting taxes. Faced with more experienced interlocutors, the student must be able to treat and discuss the most technical profiles of the topics covered by the course with language properties.
• Learning skills: class attendance intends to offer students a compass to orient themselves independently, today and tomorrow, in a constantly evolving tax system. The student must be able to continuously update himself, through the consultation of texts and publications specific to the reference sector, in order to acquire the ability to follow any in-depth courses, specialized seminars, masters in tax law and to face professional and work experiences . The student must also be able to apply the knowledge acquired to contexts that may also be different from those presented during the course, deepening the topics covered using materials other than those proposed
The course is aimed at students of the Degree Course in Business Administration [cod. 0251]. Students should have acquired and assimilated knowledge of the constitutional principles that impact the construction of the national tax system and the rules governing the subject of the sources of law.
The course has as its object the study of the foundations of our tax system, in the light of the constitutional principles that govern its construction and the reasons for its continuous evolution.
The course content will be divided into the following lesson blocks:
I block (24 hours)
Taxes within the framework of public revenues. The elements of the tax case. The constitutional principles governing the construction of the tax system: the legal reserve on tax matters and the principle of ability to pay. The principle of progressivity between equity and redistribution. The interpretation of the tax law
Block II (24 hours)
Taxation at source as the foundation of current tax systems. The "obligatory" collaboration of private individuals in the implementation of taxes: tax returns and spontaneous payments. The formal and substantive controls on the declarations. Evasion and avoidance and law enforcement tools. Methods of assessment. From assessment to compliance
III block (24 hours)
The collection of taxes and the tools to protect the tax credit. Refund of taxes. The administrative and criminal sanctions system: administrative sanctions as a stimulus to spontaneous compliance and criminal sanctions to combat tax evasion. The tax process
The course is organized in lectures and discussions on topical issues, with the commentary on legislation and jurisprudence. During the course practical cases and questions will be presented, also to be carried out in the classroom, so as to stimulate students to critically analyze the problems and identify possible solutions.
D. STEVANATO, Fundamentals of tax law, Le Monnier University, latest edition
The aforementioned text may be supplemented by any material provided during the lessons or subsequently indicated by the teacher.
The exam consists, for all students (trainees and not) in an oral test in which the actual acquisition, by the student, of the knowledge and skills described in the "Educational objectives" section will be ascertained. During the oral exam, the clarity and completeness of the presentation, the ability to connect and compare different aspects covered during the course, the property of language will be assessed.
The vote will be expressed out of thirty.