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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
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Estimated learning time |
Total number of hours 150 |
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Face-to-face and/or online activities |
60 |
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(With the exception of the GIE group.) |
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- Lecture with practical component |
Face-to-face and online |
45 |
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- Problem-solving class |
Face-to-face and online |
15 |
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Supervised project |
40 |
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(With the exception of the GIE group.) |
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Independent learning |
50 |
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Recommendations |
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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). |
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Competences / Learning outcomes to be gained during study |
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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). |
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To be able to make financial and business decisions, taking into account the current economic situation. |
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To calculate the main tax liabilities related to business decisions on tax issues. |
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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. |
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Learning objectives |
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Referring to knowledge
Referring to abilities, skills
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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
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Teaching methods and general organization |
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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.
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Official assessment of learning outcomes |
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Assessment tests during the semester
Examination-based assessment Single assessment consists of a final examination that has the same structure as the final examination for the continuous assessment. |
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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. |
ESTELLER MORÉ, Alejandro (coord.) Economía de los impuestos. Madrid: McGraw-Hill, 2014
| Basic textbook for the subject. |
STIGLITZ, Joseph E. La economía del sector público. 4ª ed. Barcelona: Antoni Bosch, 2016
| Additional textbook. |
ROSEN, H. S. Hacienda pública. McGrawHill : Madrid, 2008
| Additional textbook. |
GRUBER, Jonathan. Public finance and public policy. 5ª Ed. Worth Publishers. New Yord, 2016
ROSEN, Harvey S; GAYER, Ted. Public finance. New York. McGraw Hill, 2010
Web page
| 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