| Center |
| Faculty of Economics |
| Departament |
| Applied Economics |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance in theory classes and participation in practical classes. Coordinator Rafael Granell Pérez |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| GARCÍA VILLAREJO, A. y SALINAS SANCHEZ, J. (1993): Manual de Hacienda Pública General y de España, Tecnos, Madrid. MUSGRAVE, R.A. y MUSGRAVE, P.B.(1992) :Hacienda Pública Teórica y Aplicada, Mc Graw-Hill, Madrid. RAMÓN : Hacienda Pública Aplicada : el caso español. SEVILLA SEGURA, J.V. (1987): Diez Lecciones sobre Financiación Pública y Diseño Tributario, Instituto de Estudios Fiscales, Madrid. |
| Continguts |
| The objective of this course consists of analyzing, from a highly economic perspective, the area and the effects of the tax system, making special emphasis on the tax on profit and patrimony. The program of the subject is the following: Topic 1: INTRODUCTION Topic 2: TAXATION ON PERSONAL INCOME. (I) Topic 3: TAXATION ON PERSONAL INCOME. (II) Topic 4: TAXATION OF WEALTH Topic 5: TAXATION ON THE INCOME OF SOCITIES Topic 6: TAXATION ON CONSUMPTION |