UMH - CORPORATE TAX REGIME (TRAINING COMPLEMENT)

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CORPORATE TAX REGIME (TRAINING COMPLEMENT)

Course

Code: 8106

Degree: Master's in Account Auditing

Faculty of Social and Legal Sciences of Elche

Year: Year 1 of Master's in Account Auditing

Semester: Fall

Type: Training complements

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 60

Shared: 30

Autonomous: 60

Degree website

Department: Economics and Financial Studies

Area: FINANCIAL AND TAX LAW

Course instructors are responsible for the course content descriptions in English.

Description

Taxation of companies and individual entrepreneurs: direct and indirect taxation. Special regimes.

Faculty

Name	Coordinator	Lecture	Laboratory
ALIAGA AGULLÓ, EVA	■	■	■

Professional interest

La asignatura Régimen tributario de la empresa permitirá que el estudiante adquiera las competencias necesa que faciliten, en un futuro, su plena incorporacón al mercado laboral, ya que el conocimiento y dominio de los diversos impuestos que recaen sobre la actividad empresarial son de indudable transcendencia para el egresado que desea desarrollar su actividad laboral, bien en el ámbito de la empresa privada, bien en el ámbito de la Administración tributaria.

Competencies and learning outcomes

Objectives (Learning outcomes)

The student will be able to apply aspects of the material and formal obligations of the various taxes levied on business.
The student will be able to resolve disputes that can generate the interpretation of tax regulations.
The student will be able to weigh the tax consequences that are related to business investment decisions.
The student will be able to take appropriate measures on corporate tax planning decisions.
The student will be able to have a critical attitude in defense of the interests of companies against any decision of the tax authorities that may be questionable.

Basic bibliography

Complementary bibliography

Software

PDFCreator

Methodology and grading

Methodology

Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
Problem-based learning: Develop active learning strategies through problem solving that promote thinking, experimentation, and decision making in the student.
Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.

Grading

The final mark of the subject will be the result, on the one hand, of the continuous assessment of the student throughout the teaching semester, and, on the other hand, a written examination at the end of that semester.
In such case, in order to pass the subject, the student must obtain, at least, the grade of 5 points in each part.
The mark obtained by the student during the continuous assessment process can amount to 30% of the final mark. This portion will be divided into 2 sections: 10% will be obtained through the active participation of the student in class and their attendance to seminars and the remaining 20% will be the result of the case studies and projects made by the students.
The rest of the mark (70%) will be obtained in an exam on site in which the degree of knowledge obtained by the student and the practical applications of this knowledge to solve specific cases will be assessed.
This theoretical-practical exam (only calculators can be used in this exam; other electronic devices and mobiles are forbidden) will include 2 theoretical questions and 3 practical case studies, and each of them will be assessed up to 2 points.
Those students who have not chosen the continuous assessment system will be qualified exclusively on the basis of the final exam of the subject, which will be scored on a maximum of 10 points, as previously indicated.

Staff: CORPORATE TAX REGIME (TRAINING COMPLEMENT)

Objectives (Learning outcomes)

Lecture topics

Course contents

Basic bibliography

Complementary bibliography

Links

Software

Methodology

Grading