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

Course Unit Description

BUSINESS TAXATION

Course 2025-26

  • 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 CIM - ETSAE, planta 1, Despacho IT2
Se recomienda enviar correo electrónico previo

Qualifications/Degrees:

Academic rank in UPCT: Catedrático de Universidad

Number of five-year periods: 7

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

Curriculum Vitae: Full Profile

Responsible for the groups: G2

3. Competences and learning outcomes

3.1. Basic curricular competences related to the subject

3.2. General curricular competences related to the subject

3.3. Specific curricular competences related to the subject

3.4. Transversal curricular competences related to the subject

3.5. Subject learning outcomes

1. Identificar y analizar los problemas tributarios que pueden generarse en el ámbito empresarial
2. Identificar y saber aplicar las normas ante un supuesto concreto.
3. Calificar el problema que se plantea, y llegar a una conclusión sobre él.

4. Contents

4.1 Curricular contents related to the subject

Planificación fiscal: actuaciones, obligaciones, normativa autonómica, estatal, comunitaria e internacional. Problemática que puede surgir con Hacienda: naturaleza, procedimiento tributario, consecuencias, posibles actuaciones, vías de revisión. Análisis y resolución de cuestiones de procedimiento tributario en base a la situación de hecho, localización, interpretación y aplicación de textos legales efectivamente aplicables, para ofrecer una solución clara y fundamentada.

4.2. Theory syllabus

Teaching modules

Units

UNIQUE

Tax planning: actions, obligations, regional, state, community and international regulations. Problems that may arise with the Treasury: nature, tax procedure, consequences, possible actions, review channels. Analysis and resolution of tax procedure issues based on the factual situation, location, interpretation and application of effectively applicable legal texts, to offer a clear and well-founded solution.

4.3. Practice syllabus

Name

Description

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

Class in conventional classroom: theory, problems, case studies, seminars, etc

Description

Explanation of the different contents of the subject.

COMPETENCIES

[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.



[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.

[19] Foresee future situations in the entperprise ongoing.

[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.

LEARNING OUTCOMES

RESULTADOS DE APRENDIZAJE

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Hours

32

In-class

100

Name

Assessment activities (continuous assessment system)

Description

Conducting the exam

COMPETENCES

[01] Know how to apply knowledge

acquired and possess the ability to

troubleshooting in environments

new contexts, within more

broad (or multidisciplinary)

related to the company, the

public administration and the exercise

free from the profession.

LEARNING OUTCOMES

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Hours

8

In-class

100

Name

Assessment activities (final assessment system)

Description

Exam

COMPETENCES

[01] Know how to apply knowledge

acquired and possess the ability to

troubleshooting in environments

new contexts, within more

broad (or multidisciplinary)

related to the company, the

public administration and the exercise

free from the profession.

LEARNING OUTCOMES

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Hours

2

In-class

100

Name

Tutorials

Description

Tutoring

COMPETENCES

[01] Know how to apply knowledge

acquired and possess the ability to

troubleshooting in environments

new contexts, within more

broad (or multidisciplinary)

related to the company, the

public administration and the exercise

free from the profession.

[06] Develop skills

interpersonal, associated with the

ability to relate to others

people and group work, together

to the ability to make decisions

in their professional field, but

also personal.

[25] Understanding and Knowing

Implement the tools

necessary to continue with a

autonomous process in activities

of business management and management,

Public administration and the exercise

free from the profession.

LEARNING OUTCOMES

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Task preparation and presentation

on the part of the student

COMPETENCES

[01] Know how to apply knowledge

acquired and possess the ability to

troubleshooting in environments

within broader (or multidisciplinary) contexts

related to the company, the

public administration and the exercise

free from the profession.

[17] Introduce the concept of

sustainability in the formation of

the daily activities of the company.

[25] Understanding and Knowing

Implement the tools

necessary to continue with a

autonomous process in activities

of business management and management,

Public administration and the exercise

free from the profession.

LEARNING OUTCOMES

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Preparation and exhibition of works

or group assignments

COMPETENCES

[01] Know how to apply knowledge

acquired and possess the ability to

troubleshooting in environments

new contexts, within more

broad (or multidisciplinary)

related to the company, the

public administration and the exercise

free from the profession.

[06] Develop skills

interpersonal, associated with the

ability to relate to others

people and group work, together

to the ability to make decisions

in their professional field, but

also personal.

[17] Introduce the concept of

sustainability in the formation of

the daily activities of the company.

[19] Anticipating alert situations

internal and external in the evolution of

business activity.

[15] Describe and understand the

Benefits of a proactive attitude

towards teamwork,

interdisciplinary cooperation and the

approach based on enhancing the

interpersonal relations.

CT2- Work as a team

LEARNING OUTCOMES

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Individual Student Study



Hours

3

In-class

50

Name

Student work: study or individual or group work

Description

All the activities in relation to the items described

Hours

55

In-class

0

6. Assessment method

6.1. Continous assesment system

Name

Description and criteria

Percentage

Name

Exam

Description and criteria

Theoretical-practical exam, on the questions analized in class. About 5-6 questions to be answered in 40-50 minutes approximately.

COMPETENCIES

[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.



[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.

[19] Foresee future situations in the entperprise ongoing.

[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.

LEARNING OUTCOMES

RESULTADOS DE APRENDIZAJE

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Percentage

70 %

Name

Evaluation of written work, internships, cases, visits and seminars.

Description and criteria

Attendance and participation in the course

COMPETENCIES

[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.



[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.

[19] Foresee future situations in the entperprise ongoing.

[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.

LEARNING OUTCOMES

RESULTADOS DE APRENDIZAJE

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Percentage

10 %

Name

Performance, presentation and defense of individual and/or group work.

Description and criteria

Performance, presentation and defense of individual and/or group work.

COMPETENCIES

[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.



[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.

[19] Foresee future situations in the entperprise ongoing.

[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.

LEARNING OUTCOMES

RESULTADOS DE APRENDIZAJE

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Percentage

20 %

6.2. Final assesment system

Name

Description and criteria

Percentage

Name

Exam

Description and criteria

Tehoretical-practical exam on the questions discussed in class, and other additional questions to substitute the activities of the ongoing assesment.

COMPETENCIES

[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.



[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.

[19] Foresee future situations in the entperprise ongoing.

[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.

LEARNING OUTCOMES

RESULTADOS DE APRENDIZAJE

1- Develop related skills

with team building and management

of work oriented to the taking of

concrete decisions.

2- Identify and know how to apply the

rules in a specific case.

3- Qualify the problem that is being solved.

and arrive as a team at a

conclusion about it.

4- Foresee alternatives and evaluate them

from an ethical and

sustainability.

Percentage

100 %

Information

7. Bibliography and resources

7.1. Basic bibliography

Author: EUROPEAN UNION
Title: TREATY ON THE EUROPEAN UNION
Editorial: EUROPEAN UNION
Publication Date:
ISBN:

7.2. Supplementary bibliography

Author: EURTOPEAN UNION
Title: WILL BE COMMUNICATED
Editorial: EUROPEAN UNION
Publication Date:
ISBN:

7.3. On-line resources and others

The students will use the sources of knowledge appointed by the area, tha t will mainly consist of data bases depending on the UE, (mainly Eurlex, or National sources, such as reports translated form spanish to English. No handbook with an OIBN is recommended in advance.

CRAI
Campus Virtual
Sede
UPCT-TV

(+34) 968 32 55 69

decanato@fce.upct.es

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