FUNDAMENTALS OF TAXATION LAW
Academic year and teacher
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- Versione italiana
- Academic year
- 2020/2021
- Teacher
- MARCO GREGGI
- Credits
- 9
- Didactic period
- Secondo Semestre
- SSD
- IUS/12
Training objectives
- The main goal of the course is to provide a basic and institutional knowledge of the Italian tax system, with particular attention to the constitutional rules governing it, such as the rule of law, the ability to pay and the progressivity of taxation principles.
Considering that the course is scheduled for the first year of the bachelor degree, the approach to taxation shall be gentle and plain, but at the same time, it will consider practical aspects of fiscal policies.
Students will become familiar with taxation and with the interactions between taxes and the other fields of the law (such as private law and public law) and at the same time the reasons why taxes need to be paid will be clarified, together with the understanding of the limits to taxation and the economic consequences of specific fiscal choices. The definition of “tax” will be explained in its basic elements such as the taxable object, tax base, and taxpayer.
Eventually, in the last part of the classes, a remarkable emphasis shall be given to registration tax, stamp tax, and value-added tax.
The aim of the course is to make students aware of the complexity of taxation while at the same time providing them the conceptual, theoretical and practical tools needed to make the most appropriate choices as perspective practitioners and advisors considering the overall goal of the bachelor degree granted them. Prerequisites
- No prerequisites are needed to access the course. Attending classes is recommended since during lessons examples will be delivered together with further clarification of the most complicated topics.
Besides this, the proper study methodology for taxation law will be delivered to students as well Course programme
- The course is sixty hours long and is divided into three parts, autonomous from each other, of 20 hours each approximately. They will be delivered one after another seamlessly and accordingly to the lesson timetable.
During the first Part, the notion of tax law will be introduced, considering it as a borderline discipline between law, economics and social sciences.
Core issues will be addressed such as the reason why taxes are paid, the extra-fiscal purposes of some of them as pursued by the legislator, the economic consequences of specific fiscal choices adopted by the State.
The analysis will be developed in this first part without taking into specific account the Italian legislation but making constant reference to it anyway.
In Part 2 the attention shall be dedicated to Italian Law (the so-called “General part of taxation law”), and here other concepts will be discussed such as ability to pay, reserve of law, structure of the tax, the influence of supra-national sources of law, audit powers by the tax administration, taxpayer’s fundamental rights.
In the third and last part of the course, the principles introduced during the first part and the discipline the students became familiar with in the second will be applied to two taxes, in particular, namely VAT and Registration tax. Some reference will be made, time permitting, to Local taxes as well.
The overall teaching time shall be divided into "ex cathedra" lessons and exercises. Didactic methods
- The course is mainly delivered via classic teaching lesson (ex-cathedra) together with seminars, for an overall amount of sixty hours.
Active participation in the seminars will be promoted with incentives communicated on a case by case basis.
The Professor intensively uses the Google Classroom platform to improve teaching education and exams grading. Each student regularly enrolled at the University of Ferrara may access this platform using his or her mail credentials (student.unife.it) and the password 3eh6jnb
at the website https://classroom.google.com.
In any case, students are strongly encouraged to familiarize with the platform at the following website https://support.google.com/edu/classroom/answer/6020279?hl=it Learning assessment procedures
- Written examination at the end of the course is scheduled to assess the actual comprehension by the students. Special ways of the examination will be made available to the students constantly attending the course on Google Classroom platform actively and that reply to questions and intermediate tests delivered online (“partial exams” or “in itinere”). No special way of taking the exam shall be given to the late attendees of the course (those joining the course after two weeks from its beginning).
The exam is generally based on three question with an increasing difficulty level, with the final evaluation being given on the basis of the answers provided by the student. Reference texts
- Marco Greggi, Diritto finanziario e tributario, Ferrara, 2021, to be published soon.
Should the handbook be not available the exam ca n be prepared on M. Greggi, Fondamenti di diritto tributario, 2018 and on the readings distributed during classes and uploaded on classroom.
