Competencies and objectives

 

Course context for academic year 2024-25

This subject is part of the module “Sistema Fiscal”, of the Degree in ADE. This is a compulsory module with an academic load of 12 ECTS credits. The module is composed by two biannual subjects, and it is taught in the 3rd course: one of them in the first semester (Tax System I) and the other in the second semester (Tax System II).

As a main educational goal, the content of this module seeks to ensure that the students know the most important taxes that are applicable to the economic activity of any business, both in its legal regulation and its practical application.

 

 

Course content (verified by ANECA in official undergraduate and Master’s degrees) for academic year 2024-25

General Competences (CG)

  • CG3 : Capacity for self-learning.
  • CG4 : Apply professional criteria based on using technical instruments to analyse problems.
  • CG5 : Capacity to take decisions by applying acquired knowledge to practical situations.

 

General Competences acquired at University of Alicante (CGUA)

  • CGUA2 : Use computer tools and information and communications technology as a matter of course throughout one's professional career.

 

Specific Competences (CE)

  • CE15 : Prepare decision-making in companies and organisations, especially at operational and tactical level.
  • CE4 : Issue consultancy reports on specific business and market situations.

 

 

 

Learning outcomes (Training objectives)

No data

 

 

Specific objectives stated by the academic staff for academic year 2024-25

Together with Tax System II, the main educational goal of this subject is to provide students with a wide range of theoretical and practical knowledge concerning the most important taxes that are applicable to the economic activity of any business. The specific learning goals are: - To know the legal regulation of Corporate Income Tax and Value-Added Tax in domestic transactions. – To know the practical application of these taxes by means of tax returns. – To know the computer programs normally used by companies to fulfil their tax obligations. – To know the processes to file tax returns electronically. – To be able to study and to understand the legal regulation of each tax, in order to adapt to the frequent modifications of tax legislation and to be updated. – To understand and to quantify the impact and the fiscal burden associated with the business' decision-making process. – To plan businesses’ decisions, so that the associated tax burden is minimized. – To be able to prepare tax advice reports aimed at businesses, where all the previous aspects are included.

 

 

General

Code: 22020
Lecturer responsible:
López Llopis, Estefania
Credits ECTS: 6,00
Theoretical credits: 1,20
Practical credits: 1,20
Distance-base hours: 3,60

Departments involved

  • Dept: APPLIED ECONOMIC ANALYSIS
    Area: APPLIED ECONOMICS
    Theoretical credits: 1,2
    Practical credits: 1,2
    This Dept. is responsible for the course.
    This Dept. is responsible for the final mark record.

Study programmes where this course is taught