Teaching plan for the course unit

 

 

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General information

 

Course unit name: Principles of Taxation

Course unit code: 363697

Academic year: 2025-2026

Coordinator: Daniel Montolio Estivill

Department: Department of Economics

Credits: 6

Single program: S

 

 

Estimated learning time

Total number of hours 150

 

Face-to-face and/or online activities

60

(With the exception of the GIE group.)

 

-  Lecture with practical component

Face-to-face and online

 

45

 

-  Problem-solving class

Face-to-face and online

 

15

Supervised project

40

(With the exception of the GIE group.)

Independent learning

50

 

 

Recommendations

 

It is advisable to complete this subject before enrolling for Business Taxation and the subjects 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 / Learning outcomes 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 be able to make financial and business decisions, taking into account the current economic situation.

   -

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

   -

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

Unit 1. The public sector: definition and functions

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

II. General theory of taxation

Unit 3. Public revenue

Unit 4. Tax equity and incidence

Unit 5. Taxation efficiency

III. Specific taxation theory

Unit 6. Taxation on personal income

Unit 7. Taxation on companies

Unit 8. Taxation on consumption

Unit 9. Taxation on wealth

 

 

Teaching methods and general organization

 

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

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

— Activities carried out in class. The number and dates of examinations will be set out in the course plan at the beginning of the year. If the required conditions arise, the activities may be associated with teaching innovation sessions (flipped classroom) as part of the Faculty’s RIMDA project.

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 English-language group 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 Council. 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

Check availability in 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

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

  Additional textbook.

Catāleg UB  Enllaç

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

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.

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

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

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