Checking date: 24/04/2018


Course: 2018/2019

Business Taxes
(13772)
Bachelor in Finance and Accounting (Study Plan 2018) (Plan: 399 - Estudio: 201)


Coordinating teacher: ESCRIBANO LOPEZ, EVA ALICIA

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 6.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
No need for a specific background in taxation.
Knowledge of the juridical basic regime of the tax system of the company.
Description of contents: programme
Global vision of the tax charges that affect business activities. Duties of the businessman the State: accounting duties, Direct imposition: Income tax of the natural persons (preferential attention to the income from economic activities; Tax on Companies (general regime and special regimes, for example SMEs); indirect taxation: Tax on Patrimonial Transmissions and Value-added tax (general and special regimes). International tax system: Double Taxation Conventions.
Learning activities and methodology
The learning methodology involves theoretical lessons, practical lessons, the discussion of documents (legislation, case law and academic papers) and debates
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

The course syllabus may change due academic events or other reasons.