FISCAL SYSTEM AND TAXES

Provide basic knowledge to enable the student, at the end of his / her course of study, to work effectively and consciously as a saver, employee, employer and taxpayer

1. Knowledge and understanding
know the basic rules relating to taxation
2 Ability to apply knowledge and understanding
know how to solve problems of interpretation of the provisions that regulate taxation
3. Ability to judge
to be able to critically assess the ratio and function of the regulatory provisions

There are no prerequisites

– Introduction: types of taxes and tax elements. Tax application: deduction at source, withholding tax, tax return e assessment notice.
– Types of taxpayers in direct taxes and VAT. In particular, self-employers and entrepreneurs. Book-keeping entries. Personal income tax (IRPEF): basic rules.
– Capital income and land tax.
– Self-employment income and employment income.
– Business income and other income.
– Partnership. Commercial company: italian tax on corporate income and dividend.
– Value Added Tax (VAT): taxable person and basic rules.

Papers from the lesson, prepared by the teacher, on various topics.

Written task with 10 open-ended questions

The teaching will consist in lessons and seminars.

Italian

Accessibility, Disability and Inclusion

Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

written