UMH - CURRENT TAX SYSTEM BASES

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CURRENT TAX SYSTEM BASES

Course

Code: 1167

Degree: Bachelor's in Labor Relations and Human Resources

Faculty of Social and Legal Sciences of Elche

Year: Year 1 of Bachelor's in Labor Relations and Human Resources

Semester: Spring

Type: Core

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 60

Shared: 30

Autonomous: 60

Subject matter: Law

Module: Legal-Regulatory Perspective

Department: Economics and Financial Studies

Area: FINANCIAL AND TAX LAW

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

Description

Public revenue and expenditures: taxes in particular. Principles of tax law. Material and formal aspects of tax law.

Faculty

Name	Coordinator	Lecture	Laboratory
COMPAÑ PARODI, TATIANA	■	■	■
RUZ SEGOVIA, LUCIA		■	■
VICENTE-ARCHE COLOMA, PAULA		■	■

Professional interest

Current Bases of the Tax System is a course that will provide the student with the tax knowledge needed to guarantee full access, as a graduate, to the labour market, since taxation is becoming ever more relevant both in the private and the public sectors.

Competencies and learning outcomes

General competencies

Skills for the efficient application of tools that lead to the solution of problems.

Specific competencies

Apply techniques and decision making regarding human resources management (policies of compensation, recruitment...).
Propose solutions to workplace problems with labor unions, employers' organizations, and their affiliates.
Provide solutions to problems regarding employment and hiring.

Objectives (Learning outcomes)

01Students will be able to define and identify legal and financial activities as well as Public Treasury, defining their characteristics from the legal and social environments.
02Students will be able to identify and classify different tax categories, understanding their content and the traits that characterise them.
03Students will be able to understand the legal regime of the tax liability, from the accrual of the tax liability, the parties involved or the necessary elements to quantify it, to the different ways to extinguish such liability.
04Students will be able to solve basic tax problems that can arise during the processes of application and revision of taxes.
05Students will be able to solve basic tax problems that can arise during the processes of application and revision of taxes.
06Students will be able to identify the main fraud and tax evasion cases and to name offence in each case to apply the corresponding penalty included in the tax legislation.
07Students will be able to use all the tax claims and appeals that taxpayers can bring before tax authorities as a way of complaint.
08Students will able to know the basic structure of the Spanish tax system.

Teaching units

Association between objectives and units

Objective/Unit	U1	U2	U3
01
02
03
04
05
06
07
08

Schedule

Week	Teaching units	Directed hours	Shared hours	Autonomous hours	Total hours
1	U1	4	2	4	10
2	U1	4	2	4	10
3	U1	4	2	4	10
4	U1	4	2	4	10
5	U2	4	2	4	10
6	U2	4	2	4	10
7	U2	4	2	4	10
8	U2	4	2	4	10
9	U2	4	2	4	10
10	U2	4	2	4	10
11	U2	4	2	4	10
12	U2	4	2	4	10
13	U2	4	2	4	10
14	U3	4	2	4	10
15	U3	4	2	4	10

Basic bibliography

Complementary bibliography

Software

Acrobat Reader 7.0

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 course 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 grading obtained by the student during the continuous assessment process will amount to 25% of the final grading. 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 15% will be the result of the case studies and projects students will have to do. The rest of the grading (75%) 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.
The content of such exam will be the concept and content of Tax Law (didactic unit 1), its basic notions (didactic unit 2) and a general vision of the structure of the Tax System in Spain (didactic unit 3). The exam will consist of a theoretical part (60% of the grading of the exam) and a practical part or case study (40% of the grading of the exam). The theoretical part will include two questions and the case study will be divided into four sections. Regarding the assessment criteria, the highest grading possible, bearing in mind the content of the handbook and the subject explained in class, will be of three points in each of the theoretical questions and one point in each of the sections of the case study.
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.

Faculty: CURRENT TAX SYSTEM BASES