Knowledge capacities Students must learn the economic aspects included in the law texts, in particular in the Spanish fiscal system. It requieres to get familiar with the influence in different economic models of the taxes and the subsidies or the tax rate surplus. Students are also required for researching about the usual standards criteria for the horizontal and vertical equity Abilities At the end of this course, students must be able to apply the general economics criteria for the analysis of the taxes included in the Spanish fiscal system. Attitudes Students must improve its critical thinking through the study of an specific tributary system up from its alternatives

K3: Acquire knowledge of the theories and techniques specific to Economics, employing appropriate terminology and the scientific method. K4: To understand the functioning of the economy as the efficient allocation of scarce resources, including the importance of equity. K5: Know quantitative and qualitative research techniques, and be able to discern which are the most appropriate to apply in the field of economics. K6: Comprehend the economic and social impact of various public policies on different agents and in diverse socioeconomic contexts. K7: Understand the economic variables that regulate the economy and govern the behaviour of agents. K8: Understanding economic institutions K9: Identify the economic, political, and social framework for the activities of various economic, political, or social agents. K10: Understand the fundamental elements of the economic environment from the perspective of different theories and various economic agents. S1: To plan and organize team work making the right decisions based on available information and gathering data in digital environments. S2: Exploit information by interpreting relevant data, avoiding plagiarism, and adhering to academic and professional conventions within the field of study, with the ability to evaluate the reliability and quality of the information. S3: Apply the knowledge acquired in the degree program to rigorously, accurately, and scientifically identify socioeconomic processes and propose potential solutions. S4: Manage and develop autonomous learning within the field of Economics. S5: Formulate, debate, and defend critical and ethical arguments related to Economics. S6: Identify, collect, interpret and manage relevant information on economic issues, using the appropriate concepts and methodologies of analysis. S7: Design economic and social programs to address the needs of economic agents. S8: Formally representing economic decision-making processes S9: Derive relevant economic information from the data, and be able to process it to answer the questions of interest S10: Prepare advisory reports for economic agents relevant to decision-making. S11: Describe and analyze economic problems within a specific social context. S12: Model and quantitatively interpret specific economic issues C1: Develop interpersonal skills such as initiative, responsibility, conflict resolution, negotiation, etc., which are required in the professional domain. C2: Communicate effectively to different audiences knowledge, methodologies, ideas and solutions in the field of study. C3: Independently develop and defend a problem within the disciplinary scope of the degree, proposing well-founded solutions through the application of the knowledge, skills, tools, and strategies acquired or developed throughout the degree program. C4: Solve economic models of interest from both theoretical and numerical perspectives.

PUBLIC SECTOR IN SPAIN 1. The role of the Public Sector in the market economy 2. The National or Government Budget: The role of the revenues and spending in the market economy 3. Decentralization and fiscal co-responsibility 4. The main Revenues. The most important taxes 5. The basic components of the taxes DIRECT TAXATION: INCOMES AND WEALTH TAXES 1. WEALTH TAX a. Basic components: Stock and Wealth flow b. Relevant questions i. The role of these taxes in the local administration financing ii. Discussion about the convenience of the introduction of these taxes at the present time 2. INCOME TAX a. Basic components: Selected fiscal unit; kinds of incomes taxed; analytical structure of the tax b. Relevant questions i. Tax reductions: reasons and effects ii. Different treatment of the capital and employment incomes: progressive inequality hidden of the tax iii. Progressivity and acquiring: different treatment between capital gains accumulated and irregular incomes iv. The effects of the inflation in the effective progressivity v. Integration of the INCOMES and CORPORATE TAXES; dividens doble imposition c. Future trends i. Lineal Tax with Minimum Exempt ii. Dual Model; The Nordic case INDIRECT TAXATION: CONSUMPTION TAXES 1. VALUE ADDED TAX, VAT a. Basic components: Passive subject and taxpayer; features and operating; tqax rates; justification and effects of the total and partial exemptions b. Relevant questions i. Openness in the international and intra-community trade ii. The Split Rule iii. The regularization in the capital assets iv. The VAT fraud 2. SPECIAL TAXES a. Basic components: Description and motivation of the main Taxes b. Relevant questions: a. Consumption digression and overtaxation b. The role of these taxes in the funding of the local administrations; special consideration to the green taxes and to the Spanish Law for the Autonomous Regions funding (LOFCA) c. Future trends a. Replacement of the Direct tax pressure by the Indirect b. Spending taxes as a substitutive of the incomes taxes

In this course are remarked the economic aspects of the fiscal system (the effects of the taxes in the behaviour and wellness of the citizens) and the evaluation of the different taxes from the point of view of the economic efficacy and the distributive equity. The course following requires the reading of different specialized papers (but affordables for a wide range of students with basic knowledge of economics) and the use of the most frequent simulation economic models. Students will develope (organized in working groups) expositions about the Spanish Income Tax IRPF with the purpose of study the specific treatment included in the present legislation for the different incomes. The methodology of the course will combine keynote address lessons in the class, working in groups and individual activities.