ECTS credits ECTS credits: 4.5
ECTS Hours Rules/Memories Student's work ECTS: 74.2 Hours of tutorials: 2.25 Expository Class: 18 Interactive Classroom: 18 Total: 112.45
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Departments: Applied Economics
Areas: Applied Economics
Center Faculty of Business Administration and Management
Call: Second Semester
Teaching: With teaching
Enrolment: Enrollable
- Identify, gather and interpret relevant data on issues related to the business, incorporating in making judgments and proposals relevant considerations to their social, scientific or ethical
- Ability to communicate information, ideas, problems and proposed solutions to issues such as a public enterprise skilled and unskilled.
- The national and international economic situation, productive sectors, public sector, financial institutions and their evolution
- Systems management and support functions of the same: planning, analysis, design and implementation of information systems
- To issue advisory reports on specific situations of firms and markets
- Derive two data relevant information unrecognisable for non-professionals.
0.- Introduction: Tax Ethics; avoidance, evasion and tax fraud. The limits of tax planning.
1. Tax planning for individuals: Income Tax, Wealth Tax, Inheritance and Gift Tax.
2. Tax planning for legal entities: Form of the company, corporate income tax.
3. International tax planning. Agreements for Avoidance of Double Taxation.
- ALBI IBÁÑEZ, E. et al., Sistema fiscal español, Barcelona, Ariel Economía, última edición.
- DOMÍNGUEZ BARRERO, F. (2015): Introducción a la planificación fiscal. Zaragoza. Prensas de la Universidad, Universidad de Zaragoza.
- DOMÍNGUEZ BARRERO, F. (2015): Planificación fiscal en la empresa. Zaragoza. Prensas de la Universidad, Universidad de Zaragoza.
- Domínguez Martínez (dir.) (2013): La tributación de las operaciones financieras. Marco tributario, planificación fiscal y caos prácticas. Valencia. CISS, Wolters Kluwer.
- Memento práctico Edersa, Francis Lefèvre, Madrid, última edición.
- PÉREZ ROYO, F., Derecho financiero y tributario (parte general), Tomson Civitas, última edición.
- Ruiz-Huerta, J. y Villoria, M. (2010). Gobernanza democratica y fiscalidad. Madrid. Tecnos.
Throughout the course will provide supplementary literature.
Tax Codes:
It is imperative that the student has a text containing the current regulation of the taxes that will be studied during the course.
BASIC
CB1 That students have demonstrated knowledge and understanding in a field of study that is based on general secondary education, and is usually at a level which, while supported by advanced textbooks, includes some aspects involving knowledge Coming from the vanguard of their field of study.
CB2 That students know how to apply their knowledge to their work or vocation in a professional way and possess the skills that are usually demonstrated through the elaboration and defense of arguments and problem solving within their area of study.
CB3 That students have the ability to gather and interpret relevant data (usually within their area of study) to make judgments that include a reflection on relevant social, scientific or ethical.
CB4 Students can transmit information, ideas, problems and solutions to both specialized and non-specialized students.
CB5 Students develop the learning skills necessary to undertake further studies with a high degree of autonomy.
GENERAL
CG3 Identify, gather and interpret data on field-related issues, adding relevant judgments about their social, scientific or ethical dimension in making judgments.
CG4 Know how to communicate information, ideas, problems and solutions proposed to business problems to a qualified and non-qualified public, using both verbal and written language, means and techniques to represent relationships and presentation of data used in the discipline .
TRANSVERSES
CT1 Analysis and synthesis.
CT4 Information management.
CT6 Troubleshooting.
CT10 Teamwork
CT9 The autonomy in learning.
CT13 Ethical sense.
SPECIFIC
A3 National and international economic reality, productive sectors, the public sector, financial institutions and their evolution.
B7 Systems of support and orientation of the same functions: planning, analysis, design and implementation of information systems.
D4 Develop advisory reports on specific situations of companies and markets.
D8 Derive information, relevant data not recognizable by non-professionals
To develop the program of the matter we combine the lecture, which aims to complete exposure, systematic and organized the content of the topics and sections described above, along with interactive lessons, which requires the participation and student work. After the exposition will raise different theoretical exercises, which will be supplemented by practical classes to perform some computer-based, which is to combine the use of software, without getting lost in automation, it is essential that students learn to search and manage information related to the subject. This requires that a user of RAI, and so have access to computer equipment (http://www.rai.usc.es/). In addition, students will perform work as defined in the early days do course in groups of two or three students.
The student assessment can be through several tests during the four-month classroom so that students demonstrate the knowledge they acquire. These tests will be liberatory of the subject matter thereof. To be taken into account in the final grade the student must pass at least 40% given by each of the tests.
The students should do papers or presentations proposed by teachers, whose value is 50% of the final grade.
Not perform any of the above tests, or non having passed any, the student must make a final examination, which consist of the parts examined during the course so that students who have not passed a single carry the unsurpassed. In this test to pass the student must pass at least 40% given by each of the parties.
The estudantes with waiver of attendance, repeaters or were exchange during the course can express your only option to go to the final exam in condicions set out in the preceding paragraph. In this case, the exam grade will represent 100% of the final grade.
All competences are evaluated using the two assessment tools described
THE WORK IN CLASSROOM _______________________________________ Hours
Blackboard classes in large group _______________________________________ 20
Blackboard classes in small group _____________________________________ 10
Classes in computer / laboratory in a small group ________________________ 5
Small group tutoring without computer / laboratory _______________________ 5
Tutoring in small groups or individualized _______________________ 5
Total operating hours for class attendance _________________________________ 45
STUDENT PERSONNEL WORK ______________________________________ Hours
Study group or individual self _________________________________ 50
Writing exercises, conclusions or other work _______________________ 7.5
Programming / testing or other work in computer / laboratory __ 5
Further reading, library or similar activities ________________ -
Attendance at lectures, exhibitions or other activities recommended ______ 5
Total hours of personal work _______________________________ 67.5
For this matter, it is essential to the management of the tax legislation. Students must learn to manage the tax laws studied in this field and understand its provisions.
Susana Casal Caldeiro
Coordinador/a- Department
- Applied Economics
- Area
- Applied Economics
- susana.casal [at] usc.es
- Category
- Professor: LOSU (Organic Law Of University System) Associate University Professor
| Tuesday | |||
|---|---|---|---|
| 17:05-18:25 | Grupo /CLE_01 | Galician | Classroom 4 |
| 05.30.2025 16:00-19:00 | Grupo /CLE_01 | Classroom 4 |
| 07.04.2025 16:00-19:00 | Grupo /CLE_01 | Classroom 4 |