UMH - LOCAL AND REGIONAL TAXATION

LOCAL AND REGIONAL TAXATION

Course

Code: 1518

Degree: Bachelor's in Business Administration and Management. Orihuela Campus

Faculty of Social and Legal Sciences of Orihuela

Year: Year 4 of Bachelor's in Business Administration and Management. Orihuela Campus

Semester: Fall

Type: Required

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 60

Shared: 30

Autonomous: 60

Subject matter: Legal and Tax Environment

Module: Legal Environment

Department: Economics and Financial Studies

Area: FINANCIAL AND TAX LAW

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

Description

Tax revenues for autonomous communities. Own and ceded taxes. Tax revenues for local government. Taxes at municipal and provisional treasuries.

Faculty

Name	Coordinator	Lecture	Laboratory
GALLEGO LOPEZ, JUAN BENITO	■	■	■
RAMON HERRERO, IVAN		■	■
VICENTE-ARCHE COLOMA, PAULA		■	■

Professional interest

The Regional and Local Taxation couse will enable students to acquire the necessary competences to facilitate a future full incorporation into the labor market, since knowledge and command of the various existing taxes in the area of the Territorial Treasuries is of undoubted importance for the graduate who wishes to develop their work, either in the field of private enterprise, either in the field of tax Administration.

Competencies and learning outcomes

General competencies

Ability to identify the structure of governments, businesses, institutions, public organisms and organizations in general, as well as for interpreting the regulations and procedures necessary for carrying out projects and other activities.
Capacity for planning, organizing, directing, and controlling systems and processes within a framework that guarantee respect for the values, rights and basic principles of the legal system, business competitiveness, protection and conservation of the environment, and sustainable development in the corresponding field.
Capacity to evaluate, optimize, and compare criteria in decision making.
Ability to communicate in formal, graphic, and symbolic styles, as well as with oral and written forms of expression.
Ability to work with multidisciplinary and multicultural teams.
Ability to update knowledge within the branch of social and legal sciences.
Capacity to consolidate, expand, and integrate fundamental knowledge within the branch of social and legal sciences.

Specific competencies

Ability to interpret the fundamentals of law, with a special emphasis on the commercial, labor, and tax areas, in order to apply them to business.
Capacity to analyze general problems within the scope of tax law.
Capacity to perceive and value the importance of new technologies within the business environment and its economic surroundings.
Capacity to identify and initiate entrepreneurial and professional initiatives.
Ability to manage and administer small businesses.

Objectives (Learning outcomes)

01The student will be able to understand and analyze the structure of financial power in Spain and the constitutional principles governing the management of Local Treasuries.
02The student will be able to understand and apply the regulatory framework governing Regional Treasury and the structure of the regional tax system.
03The student will be able to determine and analyze the different legal situations subject to tax in the field of regional own taxes.
04The student will be able to specify the taxes that are transferred to the Autonomous Communities, the connection points in such taxes, as well as the regulatory framework for the management of those taxes.
05The student will be able to apply the rules governing the Wealth Tax.
06The student will be able to determine the taxation regime and resolve the main material and formal obligations of the Wealth Tax, the Inheritance and Gift Tax and the Transfer Tax and Stamp Duty.
07The student will be able to define and analyze legislation regulating Local Treasury (at provincial and municipal levels), as well as aspects of local tax management.
08The student will be able to apply the tax regime and solve the main material and formal obligations, with special reference to local taxes.
09The student will be able to understand and analyze the basic aspects of the tax computing platforms established by the regional and local tax Administration.
010The student will be able to solve specific case studies concerning regional and local taxes.

Teaching units

Association between objectives and units

Objective/Unit	U1	U2	U3
01
02
03
04
05
06
07
08
09
010

Schedule

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

Basic bibliography

Complementary bibliography

Software

Adobe Acrobat Reader 9.3

Methodology and grading

Methodology

Cooperative learning: Develop active learning through cooperative working strategies among students and promote shared responsibility to reach group goals.
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 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 at 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 and competences obtained by the student and the practical applications of this knowledge to solve specific cases will be assessed. In the overmentioned exam on site, the examined topics will be tha management of the tax power under Spanish law (didactc unit I), Regional Treasury (didactc unit II) and Local Treasury (didactc unit III). This exam will include 2 theoretical questions and the resolution of 3 practical case studies. 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 two points in each of the theoretical questions and practical case studies.

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: LOCAL AND REGIONAL TAXATION