| Center |
| Faculty of Law |
| Departament |
| Applied Economics |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance in theory classes 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 operation, methods and differential characteristics of the taxes in the countries of the OECD and especially in the EU. The program of the subject is the following: Topic 1. Fiscal Systems: evolution, tendencies and perspectives Topic 2. Income tax: problems derived from its application Topic 3. Income tax in the European Union and in the OECD (I) Topic 4. Income tax in the European Union and in the OECD (II) Topic 5. Corporation tax: problems in its application Topic 6. Corporation tax in the European Union and in the OECD Topic 7. VAT its addition to goods consumed Topic 8. Taxation and small companies Topic 9. Taxation and environment Topic 10. The financing of government s inferior levels For more information consult the webpage of the Faculty of Economics (Studies, Programs) |