Faculty 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: Raquel Paredes

Professor:

e-mail:

José Javier Prieto

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

Faculty 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

Faculty of Economics and Business

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 Examinations (partial) and % Share of Final Grade other activities

40 %

ASSESSMENT CRITERIA • • •

•

•

•

General criteria: Continuous evaluation through individual and teamwork + final exam. Attendance is compulsory: attendance of at least 80% of total class hours is required. Other : - Solution of individual and group exercises - Partial exams - Class participation In the ordinary call, the student may qualify for the score ‘Not Presented’ if he/she stop attending classes or performing practical activities of the subject during the first month and a half of teaching. After this period, it is understood that for all purposes the student will be examined by the system of continuous assessment In the extraordinary call, if the student does not sit for the exam, the rating will be NP (not evaluated), regardless whether he/she followed the continuous assessment. In the case the student sits for the exam, the grade will be the result of applying the evaluation criteria set in the course tab. Continuous assessment in the extraordinary examination: in case one student has failed the ordinary examination, having attended the final exam and participated in the continuous assessment, the mark to be considered as continuous assessment for that extraordinary examination will be the final mark obtained in the ordinary examination.

Faculty 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

Faculty 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