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Inicio / Estudios / Máster en Administración y Dirección de Empresas (MBA) / Plan de Estudios

Course Unit Description

BUSINESS TAXATION

Course 2021-22

  • On-site

1.Subject data

Name: BUSINESS TAXATION

Code: 212101015

Type: Compulsory

ECTS: 4

Length of subject: Per term

Semester and course: 1st Year - Second term

Speciality:

Language: English

Mode of study: On-site class

2. Lecturer data

Lecturer data: COLAO MARÍN, PEDRO ÁNGEL

Knowledge area: Derecho Financiero y Tributario

Department: Métodos Cuantitativos, Ciencias Jurídicas y Lenguas Modernas

Telephone: 968325630

Email: pedro.colao@upct.es

Office hours and location:

lunes - 10:30 / 12:30
EDIFICIO ETSAE, planta 1, Despacho IT2
Se recomienda enviar correo electrónico previo

Qualifications/Degrees:

Academic rank in UPCT: Catedrático de Escuela Universitaria

Number of five-year periods: 7

Number of six-year periods: 3 de investigación y 1 de transferencia

Curriculum Vitae: Full Profile

3. Competences and learning outcomes

3.1. Basic curricular competences related to the subject

[CB6 ]. To possess and understand knowledge that provides a basis or opportunity to be original in the development and / or application of ideas, often in a research context.

3.2. General curricular competences related to the subject

[01 ]. To be able to apply the knowledge acquired and to have the ability to solve problems in new environments, within broader (or multidisciplinary) contexts related to the company, public administration and the free practice of the profession.

[06 ]. To develop interpersonal skills, associated with the ability to relate to other people and work in groups, together with the ability to make decisions in their professional field, but also in the personal one.

3.3. Specific curricular competences related to the subject

[15 ]. To describe and understand the benefits of a proactive attitude towards teamwork, interdisciplinary cooperation and an approach based on enhancing interpersonal relationships.

[17 ]. To introduce the concept of sustainability in the shaping of the daily activities of the company.

[19 ]. To anticipate internal and external states of alert in the future of business activity.

[25 ]. To understand and be able to use the necessary tools to continue with an autonomous process in the activities of management and business management, public administration and the free exercise of the profession.

3.4. Transversal curricular competences related to the subject

[CT2 ]. Team work

3.5. Subject learning outcomes

1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas.
2- Identificar y saber aplicar las normas ante un supuesto concreto.
3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él.
4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad.

1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions.
2- Identify and apply the norms before a concrete case.
3- Identify the problem and reach a team conclusion.
4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.

4. Contents

4.1 Curricular contents related to the subject

RESOLUCIÓN DE SUPUESTOS relacionados con la determinación de las normas aplicables al caso; utilización de las webs de la Unión Europea, (EURLEX), del Boletín Oficial del Estado, (BOE); del Consejo General del Poder Judicial, (CENDOJ), y Comunidad autónoma, (CARM), con el fin de determinar las fuentes aplicables al caso. ANÁLISIS Y VALORACIÓN del sistema tributario estatal, autonómico de régimen general y local. ANÁLISIS Y RESOLUCIÓN DE CUESTIONES RELACIONADAS CON LA IMPOSICIÓN DIRECTA, especialmente con la base imponible y la cuota del Impuesto sobre Sociedades, y con las operaciones sujetas al ámbito de aplicación del Impuesto sobre la Renta de no Residentes. RESOLUCIÓN DE CUESTIONES RELACIONADAS CON LA DISCRIMINACIÓN ENTRE APLICACIÓN DEL IVA O DEL IMPUESTO SOBRE TRANSMISIONES PATRIMONIALES, Y CON LA DISCRIMINACIÓN ENTRE OPERACIONES SUJETAS, EXENTAS Y NO EXENTAS DEL IVA. ANÁLISIS Y RESOLUCIÓN DE CUESTIONES DE PROCEDIMIENTO, en especial relacionadas con los procedimientos de gestión y de recaudación. Todas las actividades de análisis y resolución se realizan basándose en la calificación previa de la situación de hecho y la localización, interpretación y aplicación, fundamentalmente, de los textos legales efectivamente aplicables, con alguna consideración de resoluciones y doctrina en casos puntuales, de estimarse conveniente, y tendrán por finalidad la asunción de una solución clara y fundamentada.

4.2. Theory syllabus

Teaching modules

Units

Todas.

Lesson 1. Tax system: Structure and applicable sources of Law.
Lesson 2. Material and procedural aspects in relation to the application of taxes, (I).
Lesson 3. Material and procedural aspects in relation to the application of taxes, (II).

4.3. Practice syllabus

Name

Description

Todas.

Practice syllabus involves the following activities: Case method. Several diverse cases, in relation to the contents of the subject and the skills to be achieved, will be proposed and discussed along with the theoretical questions. Works to be done in team will be proposed, to consider and solve tax questions.

Risks prevention

Promoting the continuous improvement of working and study conditions of the entire university community is one the basic principles and goals of the Universidad Politécnica de Cartagena. Such commitment to prevention and the responsibilities arising from it concern all realms of the university: governing bodies, management team, teaching and research staff, administrative and service staff and students. The UPCT Service of Occupational Hazards (Servicio de Prevención de Riesgos Laborales de la UPCT) has published a "Risk Prevention Manual for new students" (Manual de acogida al estudiante en materia de prevención de riesgos), which may be downloaded from the e-learning platform ("Aula Virtual"), with instructions and recommendations on how to act properly, from the point of view of prevention (safety, ergonomics, etc.), when developing any type of activity at the University. You will also find recommendations on how to proceed in an emergency or if an incident occurs. Particularly when carrying out training practices in laboratories, workshops or field work, you must follow all your teacher's instructions, because he/she is the person responsible for your safety and health during practice performance. Feel free to ask any questions you may have and do not put your safety or that of your classmates at risk.

4.4. Comments

5. Teaching method

Name

Description

Hours

In-class

Name

Theory class: Activities consisting of training sessions to develop theoretical knowledge based on concepts and theories

Description

Explanations of the contents. COMPETENCES: CB6, 01 LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.

Hours

14

In-class

100

Name

Problem solving class: Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises, or practical cases

Description

Discussion and solution of cases and problems. Expositions of them by students.

Hours

14

In-class

100

Name

Laboratory or field practice class: Activities aimed at developing practical or applied skills by the student supervised by a remote teacher

Description

Discussion and solution of cases. COMPETENCES. 01, 06, 17, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.

Hours

6

In-class

100

Name

Practical class in the computer room: Activities for the acquisition of certain skills through the use of specific software

Description

Hours

0

In-class

100

Name

Seminars, tutorials led by teaching staff, conferences, visits, round tables, etc .: Activities to develop theoretical, practical or applied knowledge based on specific topics or views of the profession

Description

Seminars and conferences.

Hours

1

In-class

100

Name

Assessments (continuous assessment system): speaking or writing tests, presentations, individually or in groups, which should include the knowledge acquired in the classes. Formative and summative assessment activities are included here

Description

Individual or in-group expositions on previously selected subjects.

Hours

5

In-class

100

Name

Assessments (final assessment system): speaking or writing tests, individually or in groups, which should include the knowledge acquired in the classes. Summative evaluation is included

Description

Theoretical/practical exam, once the explanations and tasks have been finished. COMPETENCES: CB6, 01, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.

Hours

1

In-class

100

Name

Tutorials: Individual or in groups, will serve to advise, resolve any doubts, guide, monitor work or the knowledge acquired

Description

Tutorials on demand of the student. COMPETENCES: CB6, 01, 06, 17, 15, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.

Hours

1

In-class

50

Name

Carrying out individual or group assignments: Autonomous and / or collaborative learning to develop theoretical, practical or applied knowledge by carrying out projects, practice reports and / or assignments

Description

Preparation and exposition of topics by the student. COMPETENCES: CB6, 01, 06, 17, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view. Preparation and exposition of topics by the students. COMPETENCES: CB6, 01, 06, 17, 25, CT2. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.

Hours

1

In-class

0

Name

Individual study: Time dedicated to studying the subject

Description

Individual or groupal study.

Hours

57

In-class

0

6. Assessment method

6.1. Continous assesment system

Name

Description and criteria

Percentage

Name

Exam

Description and criteria

Examination on theoretical and practical items. COMPETENCES: CB6, 01, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.

Percentage

70 %

Name

Attendance and participation

Description and criteria

Attendance and participation of the student. CB6, 06, 17, 15, 19, 25

Percentage

9 %

Name

Individual assignment

Description and criteria

Individual assignment. CB6, 01, 17, 19, 25.

Percentage

20 %

Name

Group assignment

Description and criteria

Evaluation of group assignments. CB6, 01, 06, 17, 15, 19, 25. CT2

Percentage

1 %

6.2. Final assesment system

Name

Description and criteria

Percentage

Name

Exam

Description and criteria

Examination on theoretical and practical items. COMPETENCES: CB6, 01, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.

Percentage

85 %

Name

Individual assignment

Description and criteria

Individual assignment. CB6, 01, 17, 19, 25.

Percentage

15 %

Information

7. Bibliography and resources

7.1. Basic bibliography

Author:
Title: Código de legislación tributaria
Editorial: Boletín Oficial del Estado,
Publication Date: 2014
ISBN:

Author:
Title: WESTLAW
Editorial: West Group
Publication Date: 1975?
ISBN:

7.2. Supplementary bibliography

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