Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Belonging course: 
Disciplinary sector: 
Year of study: 
Second semester
Hours of front activity: 



Course description

General aim of the course is to understand the institutional and economic features of modern tax systems, with particular regard to the link between market integration and domestic fiscal policy choices. Relevance is devoted to the effects of international tax competition in terms of applicability of the traditional tax principles and criteria.

Specific goals.
1. Knowledge and understanding
- Know and understand the aspects of efficiency and equity of modern tax systems.
- Know and understand the institutional aspects of modern tax systems.
- Know and understand the official documents relating to public finance.

2. Application skills
- Apply the acquired knowledge to the problems connected to national and international public finance.
- Apply the knowledge acquired to issues relating to public intervention in the market economy.
3. Autonomy of judgment
- Be able to formulate one's own judgment on the problems faced by national and international public finance.
- Be able to autonomously identify public finance tools on the basis of the theoretical and methodological aspects learned.

4. Communication skills
- Knowing how to effectively communicate information and ideas as well as discuss problems and propose solutions regarding the fundamental issues of public finance.
5. Ability to learn
- Have the ability to draw from different bibliographic sources both in Italian and in English, in order to acquire new skills.
- Having the necessary learning skills to undertake further studies, such as Master of Business / economics.
-Have learning skills needed to cope with problems that arise in the management of private companies and public administration organizations.


Basic microeconomics and macroeconomics are required.


The course content can be broken down into two lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts

I block (18 hours):
Understanding of the functions of the state budget and characteristics and financing of public expenditure. The study of public financial activity. First and second theorem of the welfare economy.
Introduction to the economy of taxes. The classification and the effects of taxes. Tax Translation and Incidence Theory. T ax efficiency; personal taxes and individual behavior.
Text: Bosi (2019), chapters 1,2,3

II block (30 hours):
The Italian tax system. The income tax, taxes on corporations. Consumption taxes. International capital taxation, international taxation of goods, digital transaction tax.
Text: Bosi, Guerra (2022), chapters 1,2,3,4,5,6,7,8, 10.

The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of tax collection and the main tax effects.

Teaching Methods

The course will comprise lectures per week.


1. Bosi P. (2019). Corso di scienza delle finanze (ottava edizione), il Mulino.
2. Bosi P., Guerra M. C. (2022). I tributi nell’economia italiana, il Mulino.

Learning assessment

The acquired knowledge, the students' critical thinking ability, the clarity of presentation and the ability to connect and compare different aspects covered during the course will be verified through
- an intermediate verification test;
-an oral exam at the end of the course.
The score is awarded by a vote of thirty. The final grade is the average of the two scores.

More information