UMH - TAXATION AND THE INTERNET

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TAXATION AND THE INTERNET

Course

Code: 2194

Degree: Bachelor's in Business Administration and Management

Faculty of Social and Legal Sciences of Elche

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

Semester: Spring

Type: Elective

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 60

Shared: 30

Autonomous: 60

Subject matter: Program Electives

Module: Transversal and Professional Competencies

Department: Economics and Financial Studies

Area: FINANCIAL AND TAX LAW

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

Description

New technology in business taxation. Electronic filing of self-assessments, declarations, and tax communication. Development of tax procedures. Procedural aspects deriving from the use of IT.

Faculty

Name	Coordinator	Lecture	Laboratory
GALLEGO LOPEZ, JUAN BENITO	■	■	■
IZQUIERDO REBOLLO, PATRICIA		■	■

Professional interest

The course Taxation and Internet will allow students to specialize in the use of new technologies in the field of taxation, acquiring the knowledge and skills necessary for a successful incorporation into the professional and labour world.

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.
Ability to implement efficient tools for troubleshooting within the branch of social and legal sciences.
Critical and analytical skills in the relevant specialty area.
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

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 identify the importance of new technologies in the fulfillment of tax obligations and duties in the field of state, regional and local Treasuries.
02The student will be able to use the Electronic Office of the State Tax Agency to comply with the formal duties of filing informative tax returns.
03The student will be able to use the Electronic Office of the State Tax Agency to comply with the formal duties of filing informative tax returns.
04The student will be able to systematize the technological resources established by the Electronic Office of the Tax Agency for the use of other services
05The student will be able to apply the informatic tools established in the Generalitat Valenciana¿s tax web site that are available to the taxpayer for the fulfillment of tax obligations and duties in the field of the Transfer Tax and Stamp Duty and the Inheritance and Gift Tax.
06The student will be able to use the information services provided by the Generalitat Valenciana¿s tax web site to the taxpayers.
07The student will be able to use the informatic tools that the SUMA-Gestión Tributaria-Diputación de Alicante Electronic Office offers taxpayers to comply with the substantive and formal obligations (as well as to obtain tax information) in the field of local taxes.

Teaching units

Association between objectives and units

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

Schedule

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

Basic bibliography

Complementary bibliography

Software

ACROBAT READER

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.
Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.

Grading

The grading system of the course is based of the assessment of the theoretical contents and practical activities, and it can be carried out through a system of continuous assessment or by examination on site.
In the system of continuous assessment it will take into account the student¿s work and participation throughout the semester of teaching, so that:
a) 70% of the mark will correspond to the assessment of practical activities, of which 20% of the mark will come from the student's active participation in the development of teaching, and 50% of the production of work and practical case studies.
b) The remaining 30% will correspond to the assessment of theoretical contents, by implementing questionnaires, reports, etc. made in the classroom teaching, thereby assessing the students¿degree and acquisition process of the the necessary knowledge and different skills and competencies that are required.
The grading of the course by on site examination will assess the practical contents acquired by the student depending on the subject explained in class (quantified by 70%) and the theoretical contents of the subject discussed in class (being valued at 30% of the final mark).
The subject of this on site examination is:
1.- New technologies and its relevancy in the tax field (Didactic unit 1).
2.- Practical aspects of compliance with tax obligations and duties at the Electronic Office of the Tax Agency (Didactic unit 2).
3.- New technologies in compliance with tax obligations and duties in the field of Territorial Treasuries (Didactic unit 3).
This on site examination will be theoretical-practical and will include 1 practical question and 2 practical case studies. Regarding the assessment criteria, the maximum mark will be 3 points the theoretical question and 3.5 points each of any practical case studies, taken into account the subject explained in class.

Faculty: TAXATION AND THE INTERNET