Teaching plan for the course unit

 

 

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General information

 

Course unit name: Principles of Taxation

Course unit code: 363697

Academic year: 2019-2020

Coordinator: Jordi Jofre Monseny

Department: Department of Economics

Credits: 6

Single program: N

 

 

Estimated learning time

Total number of hours 150

 

Face-to-face learning activities

60

 

-  Lecture with practical component

 

42

 

-  Problem-solving class

 

18

Supervised project

40

Independent learning

50

 

 

Recommendations

 

It is advisable to complete this course unit before enrolling for Business Taxation and the course units on taxation included in the major in Accounting and Taxation.


Further recommendations

To acquire a more comprehensive understanding of taxation, students should complete the following subjects: Principles of Taxation (core), Business Taxation (core) and the subjects included in the major in Accounting and Taxation (Advanced Business Taxation and International Taxation).

 

 

Competences to be gained during study

 

   -

Capacity for learning and responsibility (capacity for analysis and synthesis, to adopt global perspectives and to apply the knowledge acquired/capacity to take decisions and adapt to new situations).

   -

To calculate the main tax liabilities related to business decisions on tax issues.

   -

To be able to make financial and business decisions, taking into account the current economic situation.

   -

To identify the economic agents that make up an economy and to understand how they interrelate so as to take economic decisions with full awareness of their effects.

Learning objectives

 

Referring to knowledge

— Understand the concepts and methods of public sector economic analysis.

— Understand and know how to analyse government budgets and the indicators for evaluating financial activity in the public sector.

— Understand the general principles of taxation and apply them to the design and evaluation of a tax system.

— Identify the structural elements of the principal taxes levied on income, wealth and consumption.

— Understand the structure of the Spanish tax system and the current trend for fiscal decentralisation.

 

Referring to abilities, skills

— Analyse public sector intervention using the concepts of economic theory.

— Understand the theoretical and practical aspects of tax payment procedures.

— Evaluate fiscal measures on the basis of the general principles of taxation.

 

 

Teaching blocks

 

I. Economics and the public sector

Topic 1. The public sector: definition and functions

Topic 2. The public sector: budget, dimension and components

II. General theory of taxation

Topic 3. Public income

Topic 4. Tax equity and incidence

Topic 5. Taxation efficiency

III. Specific taxation theory

Topic 6. Taxation on personal income

Topic 7. Taxation on companies

Topic 8. Taxation on consumption

Topic 9. Taxation on wealth

 

 

Teaching methods and general organization

 

This subject employs two contrasting teaching methodologies, as some topics are taught using the teaching methodology developed through the Faculty’s RIMDA-JITT teaching project. The teaching methodology corresponding to each topic of the course will be outlined at the beginning of the year.

1. Topics in which the RIMDA-JiTT methodology is NOT USED

The teaching methodology for these topics is based on theory-practical lectures complemented by practical problem-solving classes, in which students must apply their theoretical knowledge to practical and real cases.

2. Topics in which the RIMDA-JiTT methodology is NOT USED

In these classes, the teacher will not give a lecture explaining the subject matter. Activities will be prepared (questions and problem-solving exercises) for students to complete in class in groups. In order to be able to successfully do these activities, the methodology requires students to prepare the topic based on the materials proposed by the teaching staff beforehand. Afterwards, the teacher will focus on clarifying that knowledge that the students have not fully acquired.

The GIE group, which is formed by students who have already taken the subject, follows a specific methodology. Teaching amounts to two hours a week according to the schedule established by the Board of Studies, and covers the key points, both theoretical and practical, of each of topic. The teaching methodology is detailed in the course plan.

Groups for which teaching is provided in English also follow a different teaching methodology, and this is outlined in the corresponding course plan.

 

 

Official assessment of learning outcomes

 

Assessment tests during the semester

— In-class activities that are part of the Faculty’s RIMDA-JiTT project. The number and dates of examinations will be set out in the course plan at the beginning of the year.


Final examination

The examination is divided into two parts:
— First part: 4 short-answer questions.
— Second part: 2 exercises similar to those completed in practical classes. 

The final grade is calculated according to the percentage weightings shown below:

• If the mark for the final examination is at least 4 out of 10, then the final grade for the subject is the highest of these two:
— the weighted average between the final examination mark (60%) and the assessed tests mark (40%);
— the final examination mark.

• If the final examination mark is below 4 out of 10, then the final grade for the subject is "Fail".

Repeat assessment

Students who do not obtain a pass grade for the subject (including those awarded a grade of "Absent") are entitled to repeat assessment, which takes place on the date set by the Academic Council. Repeat assessment consists of a final examination with the same structure as the final examination in the continuous assessment option. This examination is worth 100% of the final grade (the overall mark for continuous assessment activities is not taken into account).

Special groups

Students in the GIE and English-language groups follow a specific methodology, the details of which are explained on the corresponding subject’s programme.

 

Examination-based assessment

Single assessment consists of a final examination that has the same structure as the final examination for the continuous assessment.

Repeat assessment

Students who do not pass the subject are entitled to repeat assessment on the date set by the Academic Committee. Repeat assessment takes the same form as the standard single assessment option.

Special groups

Students in the English-language group follow a specific methodology, the details of which are explained on the corresponding subject’s programme.
 

 

 

Reading and study resources

Consulteu la disponibilitat a CERCABIB

Book

ALBI, Emilio; GONZÁLEZ-PÁRAMO José Mª; ZUBIRI, Ignacio. Economía pública I i II. Barcelona : Ariel, 2009

  Additional textbook.

Catāleg UB  Enllaç

ESTELLER MORÉ, Alejandro (coord.) Economía de los impuestos. Madrid: McGraw-Hill, 2014

  Basic textbook for the subject.

Catāleg UB  Enllaç

STIGLITZ, Joseph E. La economía del sector público. 4ª ed. Barcelona: Antoni Bosch, 2016

  Additional textbook.

Catāleg UB  Enllaç

GRUBER, Jonathan. Public finance and public policy. 5ª Ed. Worth Publishers. New Yord, 2016

Catāleg UB  Enllaç

ROSEN, H. S. Hacienda pública. McGrawHill : Madrid, 2008

  Additional textbook.

Catāleg UB  Enllaç

ROSEN, Harvey S; GAYER, Ted. Public finance. New York. McGraw Hill, 2010

Catāleg UB  Enllaç

Web page

http://campusvirtual.ub.edu/

  Study guides for each of the topics under consideration.

Pāgina web  Enllaç

Gobierno de España. Agencia Tributaria [en línea]. Madrid [Consulta: 12de juny 2017]. Disponible a: http://www.aeat.es  Enllaç

Gobierno de España. Ministerio de Hacienda y Administraciones Públicas. [en línea] Madrid [Consulta: 12 de juny 2017]. Disponible a: http://www.minhap.gob.es  Enllaç

Generalitat de Catalunya. Departament de la Vicepresidència i d’Economia i Hisenda. [en línea] Barcelona [Consulta: 12 de juny 2017]. Disponible a: http://www20.gencat.cat/portal/site/economia  Enllaç