The course is composed by two modules.
The first (general part) aims to provide students with the basic concepts of tax law, through the examof common issues of the different forms of impositions.
The second (specific part) is aimed to make students achieve the knowledge of the structure and discipline of the main taxes in force in the legal system.

General part
1. Le pubbliche entrate e l’attività finanziaria dello Stato; finanza locale e finanza regionale. 
2. Principi costituzionali. Le fonti. Fonti comunitarie e internazionali. L’interpretazione. Lo statuto del contribuente. 
3. I soggetti attivi. Le agenzie. I concessionari della riscossione. 
4. La soggettività passiva. La rivalsa. La solidarietà. La successione del rapporto tributario. 
5. Gli adempimenti dei soggetti passivi. La dichiarazione e il versamento dell’imposta. 
6. L’accertamento; l’istruttoria; gli atti. L’autotutela. 
7. La liquidazione. 
8. La riscossione ed il rimborso. 
9. L'elusione fiscale. 
10. L’illecito tributario e le sanzioni.
11. Le controversie tributarie ed il processo tributario. 

Special part (Taxes)
1. Imposte sul reddito - IRPEF - IRES - Le scritture contabili. La dichiarazione. 
2. L’imposta sul valore aggiunto e l’imposta di registro. 
3. Imposte regionali, provinciali e comunali. 
4. Le accise e le imposte doganali. 
5. La fiscalità dell’U.E.

At the end of the course the students have acquired

- understanding of national level omprensione dei livelli nazionali di ripartizione della capacità impositiva;
- comprensione dei rapporti tra le fonti giuridof allocation of Contributive capacity
- ability to analyze tax relations ;
- ability to orient tax choiches ;
- ability to outline tax prospects in the enterprise

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

The following manuals are alternatively recommended :

- A. Carinci, T. Tassani, Mnuale di diritto tributario, Giappichelli (terza edizione)

It is indispensable to study with the help of a collection of legislation (c.d. "codice tributario") .

Supplementary seminars on current and relevant tax topics .
Laboratorio di Diritto Vivente

Didactic material provided is on piattaforma Moodle › blended.uniurb.it

Assessment

The expected learning results will be evaluated by means of an oral exam, based on three questions or more. The evaluation criteria and the scale of marks are as follows:

less than 18/30: competence level insufficient. The student doesn’t reach the learning results described in “knowledge and understanding”.

18-20: competence level sufficient. In particular, the student attains the learning results described in “knowledge and understanding”.

21-23: competence level satisfactory. In particular, the student attains the learning results described in “knowledge and understanding” and in “applied knowledge and understanding”.

24-26: competence level good. In particular, the student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding” and “making judgments”.

27-29: competence level very good. In particular, the student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “communication skills”.

30-30 with honours: competence level excellent. The student fully attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “learning skills”.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Assessment

The expected learning results will be evaluated by means of an oral exam, based on three questions or more. The evaluation criteria and the scale of marks are as follows:

less than 18/30: competence level insufficient. The student doesn’t reach the learning results described in “knowledge and understanding”.

18-20: competence level sufficient. In particular, the student attains the learning results described in “knowledge and understanding”.

21-23: competence level satisfactory. In particular, the student attains the learning results described in “knowledge and understanding” and in “applied knowledge and understanding”.

24-26: competence level good. In particular, the student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding” and “making judgments”.

27-29: competence level very good. In particular, the student attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “communication skills”.

30-30 with honours: competence level excellent. The student fully attains the learning results described in “knowledge and understanding”, “applied knowledge and understanding”, “making judgments” and “learning skills”.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.