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
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.
Students must improve its critical thinking through the study of an specific tributary system up from its alternatives