Competencies and objectives
- Course context for academic year 2017-18
- Course content (verified by ANECA in official undergraduate and Master’s degrees)
- Learning outcomes (Training objectives)
- Specific objectives stated by the academic staff for academic year 2017-18
Course context for academic year 2017-18
La asignatura Sistema Fiscal del Grado de Economía se estudia en el tercer curso de esta carrera, dentro del segundo cuatrimestre. La materia de esta asignatura tiene como objetivo formativo fundamental que el alumno conozca algunos de los impuestos más importantes que se aplican en el Sistema fiscal español, tanto en su regulación legal como en su aplicación práctica.
Course content (verified by ANECA in official undergraduate and Master’s degrees)
General Competences (CG)
- CG3 : Capacity for self-learning.
- CG4 : Apply professional criteria based on the use of 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, I.T. and communications technology tools as a matter of course in all of one's professional activities.
Specific Competences (CE)
- CE4 : Evaluate the consequences of different options for action and select the best one according to the objectives set.
- CE7 : Become involved in business management.
Learning outcomes (Training objectives)
The principle aim of of this subject is for students to understand the main taxes levied on economic activity, both in terms of their regulations and their practical applications.
The specific learning objectives are as follows:
- To understand the structure and composition of the Spanish taxation system.
- To learn the regulations regarding Income Tax, Corporate Tax and Value Added Tax.
- To understand the practical applications of these taxes through tax payments.
- To know how to use the computer programmes designed to assist in completing tax returns.
- To know the procedures for completing on-line tax returns.
- To apply independent learning to an understanding of the legal regulations governing each tax,, with the objective of adapting to and keeping up to date with continuous legal modifications.
- To understand the effects and tax costs of business decision making on a company.
- To produce fiscal plans for company decisions in order to minimise the tax costs of these decisions.
- To know how to produce company tax advice reports which include the fiscal aspects.
Specific objectives stated by the academic staff for academic year 2017-18
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