| 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 Concha Salvador Cifre y Angeles Pla Vall |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| **AGENCIA TRIBUTARIA (2002): Manual Práctico IVA 2003, Agencia Estatal de la Administración Tributaria, Madrid. AGENCIA TRIBUTARIA (2002): Manual Práctico Sociedades 02, Agencia Estatal de la Administración Tributaria, Madrid. CABRERA FERNANDEZ, J.M. (2001) : Guía del Impuesto sobre el Valor Añadido, Valencia : CISS MALVÁREZ PASCUAL, L.A. (1996): La nueva regulación del Impuesto sobre Sociedades. El Régimen General. Tomos 1 y 2. Centro de Estudios Financieros, Madrid. |
| Continguts |
| The objective of this course consists on deepening the students knowledge of those aspects of the Spanish Fiscal System that affect managerial life. In this sense, a special stress is placed on the two tax figures of most relevance, the Tax on Societies and Value Added Tax The program of the subject is the following: Topic 1: CORPORATE TAX INTRODUCTION TOPIC I: NATURE AND SCOPE Topic II: TAXABLE ITEMS Topic III: THE PASSIVE SUBJECT Topic IV: THE TAXABLE BASE Topic V: TAX PERIOD AND ACCRUALS Topic VI: TAXABLE DEBT Topic IX. TAX ADMINISTRATION Topic 2: VALUED ADDED TAX For more information consult the webpage of the Faculty of Economics (Studies, Programs) |