2020/2021
Taxation I
Code: 102131 ECTS Credits: 6| Degree | Type | Year | Semester |
|---|---|---|---|
| 2501231 Accounting and Finance | OB | 3 | 2 |
The proposed teaching and assessment methodology that appear in the guide may be subject to changes as a result of the restrictions to face-to-face class attendance imposed by the health authorities.
Contact
- Name:
- José Martínez-Carrasco Pignatelli
- Email:
- JoseMiguel.Martinez-Carrasco@uab.cat
Use of Languages
- Principal working language:
- spanish (spa)
- Some groups entirely in English:
- No
- Some groups entirely in Catalan:
- No
- Some groups entirely in Spanish:
- Yes
Teachers
- José Martínez-Carrasco Pignatelli
Prerequisites
There is not any previous requirement.
Objectives and Contextualisation
The subject TAX LAW I is part of the set of disciplines that aim to provide the student with the legal administrative and tax bases necessary to obtain a complete view of the business and economic activity.
The objectives of the subject are two. On the one hand, provide the student with the necessary knowledge to understand the basic concepts that surround the legal institute of tribute. On the other hand, to make known the fundamental elements of the administrative procedures for the application of taxes, the tax sanctioning procedure and the procedure for reviewing tax administrative acts. That is, to know the position of the taxpayer before the Public Treasury.
Competences
- Analysing, summarising and assessing information.
- Communicating in oral and written form in Catalan, Spanish and English, in order to be able to summarise and present the carried out project in both forms.
- Incorporating knowledge and abilities in order to produce an academic or professional work in the fields of accounting and finances of a company, organisation, or family unit, and promoting in this way the work in more real environments.
- Students must develop the necessary learning skills to undertake further training with a high degree of autonomy.
Learning Outcomes
- Analysing, summarising and assessing information.
- Applying the current tax regulations of the basic tax system to the business scope: Personal Income Tax, Corporate Income Tax, Income Tax for non-residents, Tax on Capital Transfers and Documented Legal Acts and Value-added tax.
- Assessing the regulatory compliance of the regulatory and legal tax legislation which is applicable in the scope of a company.
- Communicating in oral and written form in Catalan, Spanish and English, in order to be able to summarise and present the carried out project in both forms.
- Determining the reciprocal material and formal obligations and rights from the different agents intervening in the tax and legal relationships.
- Students must develop the necessary learning skills to undertake further training with a high degree of autonomy.
- Using the appropriate vocabulary in the oral presentation.
- Using the tax and legal terminology and the administrative standards, the jurisprudence and doctrine that are applicable in the business taxation field.
Content
Tax Law I.
1. Taxes: concept; types; aims; principles of ordering and application of taxes.
2. The legal-taxation relationship. Essential tax elements.
3. Material and formal tax obligations. Determination of the main tax liability. Ways of fulfilling tax obligation.
4. Tax procedures: management-liquidation, inspection, collection, review and sanctioning. Tax crimes.
Methodology
Teaching will be offered on campus.
The teaching methodology is based on the student's activity in order to acquire the necessary skills to understand and apply the legal reality under study. This task is carried out with the support of the teaching staff, who will provide the necessary references to reach the different competences.
The development of the teaching of the subject and the training of the student is based on the following activities:
1. Directed activities.
Master classes in which the teacher provides the basic concepts of the subject that are the necessary instruments to understand the normative and jurisprudential framework.
Practical classes where the students analyze and solve together with the teacher practical cases previously elaborated. The basis of practical work is the understanding and critical application of the regulations and jurisprudence related to the essential content explained to the lectures.
2. Supervised activities.
These are activities that students will develop with the supervision and support of the teacher. It involves performing a plurality of actions: practical cases, comments on regulations or judgments, realization of conceptual schemes.
3. Autonomous activities.
The student has to organize time and effort autonomously, either individually or in groups. It involves the search of regulations, bibliography and instrumental jurisprudence for the resolution of practical cases, study activity for the overcoming of the different tests, consultations with the teacher or tutor, etc.
The proposed teaching methodology may undergo some modifications according to the restrictions imposed by the health authorities on on-campus courses.
Activities
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| Practical lessons | 17 | 0.68 | |
| Theoretical lessons | 30 | 1.2 | |
| Type: Supervised | |||
| Prepare outlines | 13 | 0.52 | 1, 4 |
| Type: Autonomous | |||
| Search of documentation and bibliography | 20.5 | 0.82 | 1, 4 |
| Study | 42 | 1.68 | 1, 4 |
| Writing of papers | 25 | 1 | 1, 4 |
Assessment
A continuous evaluation will be carried out by carrying out various activities during the academic year. The activities can consist, where appropriate, in exams, resolution of practical cases, control of attendance in class, and individual work.
In particular, there will be two (2) partial exams-tests (with a total value of 50% -25% + 25% - of the overall grade). The last test will be carried out on the date indicated in the exam calendar of the Faculty.
Failure to carry out any of the exams-tests implies the suspense, unless justified by a serious force majeure.
In order to be able to do the average with the other activities (50% of the global mark), it is necessary to obtain a minimum of 2.5 points (over 10 points) in each of the partial tests.
Theoretical-practical cases and follow-up of the course (50% of the global mark) will only be computed if at least more than two-thirds of the assumptions are presented and at least two-thirds of the attendance controls are performed.
For those students who have obtained a grade that is equal to or greater than 3.5 and lower than 5 in the overall evaluation (average of the 2 written tests with the resolution of theoretical-practical cases and follow-up of the course) will be realized one revaluation At the time of publication of the final qualifications the modality of the same will be announced. This re-evaluation will be scheduled in the exam calendar of the Faculty. The student who presents and passes will approve the subject with a note of 5. Otherwise, the same note will be maintained.
The final grade will assess the regular attendance, participation and behaviour in the class of the student.
A student is considered to be "NOT ASSESSABLE" in the assignment as long as he has not participated in any of the assessment activities. Therefore, it is considered that a student who does some component of continuous assessment can no longer opt for a "NO EVALUATION".
Calendar of evaluation activities.
The dates of the different evaluation tests (partial exams, classroom exercises, work delivery ...) will be announced sufficiently in advance during the semester.
The date of the final exam of the subject is programmed in the calendar of examinations of the Faculty.
"The programming of the evaluation tests can not be modified, unless there is an exceptional and duly justified reason for which an evaluation act can not be carried out. In this case, the people responsible for the qualifications, after consulting the teachers and the affected student, they will propose a new programming within the corresponding teaching period ". Section 1 of Article 115 Calendar of evaluation activities (Academic Regulations UAB).
Students of the Faculty of Economics and Business who, in accordance with the previous paragraph, need to change an evaluation date, must submit the petition by filling in the application Request reprogramming test https://eformularis.uab.cat / group / daganat feie / reprogramming-proofs
Procedure for the review of qualifications.
Coincident with the final exam will be announced the day and the means by which the final qualifications will be published. In the same way, the procedure, place, date and time of the review of examinations will be reported in accordance with the regulations of the University.
Procedure of revaluation
All students are required to perform the evaluation activities. If the student's grade is 5 or higher, the student passes the course and it cannot be subject to further evaluation. If the student grade is less than 3.5, the student will have to repeat the course the following year. Students who have obtained a grade that is equal to or greater than 3.5 and less than 5 can take a second chance exam. The lecturers will decide the type of the second chance exam. When the second exam grade is greater than 5, the final grade will be a PASS with a maximum numerical grade of 5. When the second exam grade is less than 5, the final grade will be a FAIL with a numerical grade equal to the grade achieved in the course grade (not the second chance exam grade).
A student who does not perform any evaluative task is considered “not evaluable”, therefore, a student who performs a continuous assessment component can no longer be qualified with a "not evaluable"
Irregularities in acts of evaluation.
Without prejudice to other disciplinary measures that are deemed opportune, and in accordance with current academic regulations, "in the event that the student conducts any irregularity that may lead to a significant variation of the rating of an evaluation act , this evaluation act will be qualified with 0, independently of the disciplinary process that can be instructed. In case there are several irregularities in the evaluation acts of the same subject, the final grade of this subject will be 0 ". Section 10 of Article 116. Results of the evaluation (Academic regulations UAB).
The proposed evaluation activities may undergo some changes according to the restrictions imposed by the health authorities on on-campus courses.
Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| Progress of the course | 5% | 0 | 0 | 1 |
| Resolution of theoretical-practical cases | 45% | 0 | 0 | 1 |
| Written examinations | 50% | 2.5 | 0.1 | 1, 2, 3, 5, 6, 4, 8, 7 |
Bibliography
Taxation Handbook to be specified with the students based on the editions.
Guide to the program provided by the teacher.
http://www.aeat.es