School of Economics and Business
BACHELOR’S DEGREE IN BUSINESS ADMINISTRATION Course
Tax system I
Code
802279
Module
Economic environment
Area
Taxation
Character
Compulsory
Attendance
1,35
Non Attendance
1,65
Term
4
Credits
3
Year
Second
Department
DEPARTMENT OF APPLIED ECONOMICS VI (Tax system) Coordinator: M. Carmen Moreno
Professor:
e-mail:
[email protected]
SYNOPSIS BRIEF DESCRIPTION This subject introduces students to the fundamentals of the Spanish Tax System and the current set-up of the main taxes in Spain from both points of view: theoretical and applied.
PRE-REQUISITES AIMS & OBJECTIVES To understand how economic agents´ decisions may be influenced by the structure of Tax Systems.
LEARNING OUTCOMES
School of Economics and Business
General: CG1, CG2, CG3 y CG4. Cross-sectional: CT1, CT2, CT3, CT4 y CT5. Specific: CE3, CE4, CE5 y CE6.
LEARNING METHODOLOGY A mixed methodology of teaching and learning will be used in all educational activities with the aim of encouraging students to develop a collaborative and cooperative attitude in the pursuit of knowledge.
TOPICS COVERED (Syllabus) ITEM 1: Basic concepts of the Spanish Tax System. ITEM 2. Personal Income Tax (IRPF): ITEM 3. Personal Income Tax (IRPF): ITEM 4. Taxes on Wealth % OF TOTAL CREDITS
ATTENDANCE
Lectures
20%
100%
Classes
20%
75%
Tutorials
6%
100%
Assessment activities
4%
100%
Homeworks and class assignments
20%
0%
Time to study
30%
0%
TEACHING ACTIVITIES
TEACHING ACTIVITIES DISTRIBUTION Theoretical classes
% of Total Credits
20 %
Description: A short introduction to the main theoretical concepts, using a schematic description of contents, illustrated by examples Objectives: To facilitate a full understanding of concepts and to provide students with sufficient tools for personal study. Practical classes and other activities
% of Total Credits
80 %
1) Students reading and studying Description: With help, guidance and supervision provided in theoretical classes, students
School of Economics and Business
will read and study the bibliography recommended for this subject. Objectives: To facilitate a better use of time during the practical classes.
2) Individual exercise resolutions (in class) Description: Students have to describe the resolution process of exercises (and subsequently will present the whole resolution process in the classes). The activity requires the active participation of students. Objectives: To consolidate the resolution process , including a cooperative and active learning process.
3) Case studies (working groups) Description: Working groups have to describe the resolution process of proposed exercises (and subsequently will present the whole process in the classes). The activity requires the active participation of students. Objectives: - To consolidate the resolution process among the students including a cooperative and active learning process. - To consolidate concepts related to tax systems. - To develop teamwork capabilities. - To develop the management of audio-visual techniques for making presentations. - To learn how to organize a topic: public presentation and argumentation of the adopted solution in a reasoned way. - To learn speaking skills.
4) Other activities - Discussion of press articles and/or academic papers related to tax reforms. - Partial evaluation tests. - Individual and group tutorials.
ASSESSMENT Examination (final)
% Share of Final Grade
60 %
Final exam: - Common to all members of the group - It represents 60% of the final score - Minimum score to pass: 5 % Share of Final Grade Examinations (partial)
20 %
Other activities
20 %
•
% Share of Final Grade
ASSESSMENT CRITERIA • •
General criteria: Continuous evaluation through individual and teamwork + final exam. Attendance is compulsory: attendance of at least 80% of total class
School of Economics and Business
•
•
hours is required. Other : - Solution of individual and group exercises - Partial exams - Class participation Any student not attending at final exam will be graded as “Not Taken” (including June and September exams). This applies even though he/she has totally/partially participated in the continuous assessment.
School of Economics and Business
TIMETABLE WEEK 1 2 3 4 5 6 7 8 9 10 11 12 13
TOPIC ITEM 1 ITEM 2 ITEM 2 ITEM 2 ITEM 2 ITEM 2 ITEM 2 ITEM 3 ITEM 3 ITEM 3 ITEM 3 ITEM 3 ITEM 4
14
General review and exercises
15
General review and exercises
School of Economics and Business
RESOURCES GENERAL BIBLIOGRAPHY •
Stiglitz, J.E. (2000), Economics of the Public Sector, New York: Norton&Company (3rd edition)
•
van Boeijen Ostaszewska O. (eds.) (2011) European Tax Handbook 2011. International Bureau of Fiscal Documentation (IBFD). ISBN: 978-90-8722093-8
•
Rosen H.S., Gayer T. (2008) Public Finance. McGraw-Hill. FURTHER READING OTHER SOURCES
Agencia Estatal de la Administración Tributaria: www.aeat.es Asociación Española de Asesores Fiscales: www.aedaf.es Boletín Oficial del Estado: www.boe.es Confederación española de Cajas de Ahorro: www.ceca.es Información jurídica, económica y fiscal: www.injef.com Instituto de Estudios Fiscales: www.ief.es Intervención General de la Administración del Estado: www.pap.meh.es Ministerio de Economía y Hacienda: www.meh.es Portal jurídico con repertorio de legislación actualizada: noticias.juridicas.com Registro de Economistas Asesores Fiscales: www.reaf.es Web fiscal: www.datadiar.com Web de las Comunidades Autónomas. Madrid: www.madrid.org
