| Center |
| Faculty of Economics |
| Departament |
| Applied Economics |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Theory class attendance and participation in practical classes. Coordinator JOSE MANUEL ROIG COTANDA |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| Albi, E. y otros (2000) : Economía Pública II, Barcelona: Ariel Alonso González, L.. M. y otros (1997) : La armonización fiscal en la Unión Europea, Barcelona : Cedecs Editorial Bustos Gisbert, A. (1.999): Lecciones de Hacienda Pública II, Madrid: Colex Comisión de las Comunidades Europeas (2001): Hacia un mercado interior sin obstáculos fiscales. Una estrategia destina a dotar a las empresas de una base imponible consolidada del impuesto sobre sociedades para sus actividades a escala comunitaria, COM (2001) 582 final, Bruselas |
| Continguts |
| The objective of this course consists mainly in analysing the functioning, methods and differential characteristics of tax sytems in countries members of the OECD and especially the EU. PROGRAM: Topic 1. Tax Systems: evolution, tendencies and perspectives Topic 2. Tax on personal profits: problems in their application Topic 3. Tax on personal profits in the European Union and in the OECD (I) Topic 4. Tax on personal profits in the European Union and in the OECD (II) Topic 5. Company taxation system: application problems Topic 6. Compant taxation system in European Union and OECD Topic 7. VAT Topic 8. Fiscality and small companies Topic 9. Fiscality and environment Topic 10. Financing of government inferior levels For more information consult the webpage of the Faculty of Economics (Studies, Programs) |