Ateneo - UPO

The course (6 ECTS, 45 hours) provides business economics students with a general overview of the Italian tax system. In particular, the course will discuss the legal sources and constitutional principles underlying the Italian tax system, the static and dynamic structure of taxes, and the relationship between the tax authorities and the taxpayer. Administrative penalties and tax court proceedings will also be addressed. Finally, the course will focus on core principles of personal and corporate income taxes (IRPEF, IRES) and value added tax (VAT).

F. Tesauro, Compendio di Diritto Tributario, UTET, last edition.

The teaching aims to give the student a good knowledge of the subject. The student, through the acquisition of notions, will demonstrate autonomy of judgment in the interpretation of the legislation and in dealing with practical cases.

Due to the highly technical nature of the subject, it is advisable to have acquired a solid knowledge of the legal and economic basis. in particular, it is useful to have acquired general notions of accounting and financial statements.

Lectures.

The study of the matter on the reference texts mentioned must be accompanied by the reading and consultation of updated regulatory texts.
Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/services-students-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

Oral test.

Topics covered and mentioned in class. In particular:
o General definitions (definition of tax and income, sources of law, interpretation and integration)
o The principles (constitutional, international and EU principles)
o Structure of tax (tax liability; taxable persons)
o Dynamics of tax (tax return; administrative activities; tax audit; tax assessment; anti-avoidance tax rules; tax collection; tax refunds)
o Tax litigation and judicial protection
o Individual income tax (income, individual taxpayers, tax base and tax, schedules of income)
o Corporate taxation (corporate taxpayers, business income, group taxation)
o Value added tax
o Registration tax.

Good command of the principles of general and special tax law. Knowledge of the main tax law institutes and familiarity with the reference regulatory framework.