Educational guide

IDENTIFYING DATA

2023_24

Subject

BUSINESS TAXATION

Code

00508023

Study programme

0508 - G.ADMINISTRACIÓN Y DIR.DE EMPRESAS

Descriptors

Credit.

Type

Year

Period

Compulsory

Third

First

Language

Castellano

Prerequisites

Department

DERECHO PUBLICO

Coordinador

VAQUERA GARCÍA , ANTONIO

E-mail

avaqg@unileon.es
ddaimr@unileon.es

Lecturers

MORÓN RODRÍGUEZ , IGNACIO

VAQUERA GARCÍA , ANTONIO

Web

http://

General description

Tribunales de Revisión

Tribunal titular
Cargo	Departamento	Profesor
Presidente	DERECHO PUBLICO	ALEGRE MARTINEZ , MIGUEL ANGEL
Secretario	DERECHO PUBLICO	PARDO PRIETO , PAULINO CESAR
Vocal	DERECHO PUBLICO	TARODO SORIA , SALVADOR

Tribunal suplente
Cargo	Departamento	Profesor
Presidente	DERECHO PUBLICO	DIAZ Y GARCIA CONLLEDO , MIGUEL
Secretario	DERECHO PUBLICO	SEIJAS VILLADANGOS , MARIA ESTHER
Vocal	DERECHO PUBLICO	DURAN SECO , ISABEL

Competencias

Code
C1	CMECES1 That students have demonstrated possession and understanding of knowledge in an area of study that is based on general secondary education, and is usually found at a level that, although supported by advanced textbooks, also includes some aspects that involve knowledge from the cutting edge of their field of study
C2	CMECES2 That students know how to apply their knowledge to their work or vocation in a professional manner and possess the skills that are usually demonstrated through the development and defense of arguments and the resolution of problems within their area of study.
C3	CMECES3 That students have the ability to gather and interpret relevant data (normally within their area of study) to make judgments that include reflection on relevant issues of a social, scientific or ethical nature.
C5	CMECES5 That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy

Learning aims

	Competences
Ability to apply theoretical knowledge to practical tax situations.		C5
Ability to qualify the different factual situations and their legal relevance in the tax field.		C1
Ability to acquire knowledge about the doctrinal and jurisprudential interpretation of the constitutional precepts that have led to the formulation of legal principles, and to condition the legal validity of the laws and regulations of tax and budgetary content to compliance with them.		C3
Ability to structure and execute the work necessary to solve problems, selecting objectives and managing tax regulations.		C2

Contents

Topic	Sub-topic
I. PUBLIC FINANCING AND TAXES	LESSON 1.- Financial activity: concept and content LESSON 2.- Taxes: concept and types LESSON 3.- Taxes: essential elements
II. STATE TAX SYSTEM: Taxes that affect business activity	LESSON 4.- Scheme of taxes that affect company activity LESSON 5.- Personal Income Tax LESSON 6.- Corporation Tax LESSON 7.- Value Added Tax LESSON 8.- Other taxes
III. REGIONAL AND LOCAL TAX SYSTEM	LESSON 9.- Financing of the Autonomous Communities LESSON 10.- Financing of Local Entities, especially the Municipality

Planning

Methodologies :: Tests
	Class hours	Hours outside the classroom	Total hours
Problem solving, classroom exercises	110	0	110

Seminars	20	0	20

Lecture	15	0	15

Practical tests	5	0	5

(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies ::

	Description
Problem solving, classroom exercises
Seminars
Lecture

Personalized attention

Problem solving, classroom exercises

Description

Assessment

	Description	Qualification
Problem solving, classroom exercises		95% de la nota final
Seminars		5%

Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic

Complementary

Recommendations

Subjects that it is recommended to have taken before

FINANCIAL ACCOUNTING / 00508006