ECTS credits ECTS credits: 4.5
ECTS Hours Rules/Memories Student's work ECTS: 74.2 Hours of tutorials: 2.25 Expository Class: 18 Interactive Classroom: 18 Total: 112.45
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Departments: Applied Economics
Areas: Applied Economics
Center Faculty of Economics and Business Studies
Call: Second Semester
Teaching: With teaching
Enrolment: Enrollable
- Identify, gather and interpret relevant data on issues related to the business, incorporating in making judgments and proposals relevant considerations to their social, scientific or ethical
- Ability to communicate information, ideas, problems and proposed solutions to issues such as a public enterprise skilled and unskilled.
- The national and international economic situation, productive sectors, public sector, financial institutions and their evolution
- Systems management and support functions of the same: planning, analysis, design and implementation of information systems
- To issue advisory reports on specific situations of firms and markets
- Derive two data relevant information unrecognisable for non-professionals.
0.- Introduction: Tax Ethics; avoidance, evasion and tax fraud. The limits of tax planning.
1. Tax planning for individuals: Income Tax, Wealth Tax, Inheritance and Gift Tax.
2. Tax planning for legal entities: Form of the company, corporate income tax.
3. International tax planning. Agreements for Avoidance of Double Taxation.
- ALBI IBÁÑEZ, E. et al., Sistema fiscal español, Barcelona, Ariel Economía, última edición.
- DOMÍNGUEZ BARRERO, F. (2015): Introducción a la planificación fiscal. Zaragoza. Prensas de la Universidad, Universidad de Zaragoza.
- DOMÍNGUEZ BARRERO, F. (2015): Planificación fiscal en la empresa. Zaragoza. Prensas de la Universidad, Universidad de Zaragoza.
- Domínguez Martínez (dir.) (2013): La tributación de las operaciones financieras. Marco tributario, planificación fiscal y caos prácticas. Valencia. CISS, Wolters Kluwer.
- Memento práctico Edersa, Francis Lefèvre, Madrid, última edición.
- PÉREZ ROYO, F., Derecho financiero y tributario (parte general), Tomson Civitas, última edición.
- Ruiz-Huerta, J. y Villoria, M. (2010). Gobernanza democratica y fiscalidad. Madrid. Tecnos.
Throughout the course will provide supplementary literature.
Tax Codes:
It is imperative that the student has a text containing the current regulation of the taxes that will be studied during the course.
BASIC
CB1 That students have demonstrated knowledge and understanding in a field of study that is based on general secondary education, and is usually at a level which, while supported by advanced textbooks, includes some aspects involving knowledge Coming from the vanguard of their field of study.
CB2 That students know how to apply their knowledge to their work or vocation in a professional way and possess the skills that are usually demonstrated through the elaboration and defense of arguments and problem solving within their area of study.
CB3 That students have the ability to gather and interpret relevant data (usually within their area of study) to make judgments that include a reflection on relevant social, scientific or ethical.
CB4 Students can transmit information, ideas, problems and solutions to both specialized and non-specialized students.
CB5 Students develop the learning skills necessary to undertake further studies with a high degree of autonomy.
GENERAL
CG3 Identify, gather and interpret data on field-related issues, adding relevant judgments about their social, scientific or ethical dimension in making judgments.
CG4 Know how to communicate information, ideas, problems and solutions proposed to business problems to a qualified and non-qualified public, using both verbal and written language, means and techniques to represent relationships and presentation of data used in the discipline .
TRANSVERSES
CT1 Analysis and synthesis.
CT4 Information management.
CT6 Troubleshooting.
CT10 Teamwork
CT9 The autonomy in learning.
CT13 Ethical sense.
SPECIFIC
A3 National and international economic reality, productive sectors, the public sector, financial institutions and their evolution.
B7 Systems of support and orientation of the same functions: planning, analysis, design and implementation of information systems.
D4 Develop advisory reports on specific situations of companies and markets.
D8 Derive information, relevant data not recognizable by non-professionals
For the development of the program of the subject the teachers combines the teaching method of the exhibition class, which aims at the complete, systematic and orderly presentation of the content of the topics and headings described above; along with interactive classes, which require the participation and active work of students. After the theoretical exposure, different exercises are proposed, some of which require computer support, with the intention of combining the use of the software with theoretical learning, without getting lost in automations. Students must manage the application of the virtual classroom and Teams, through which material will be shared, tests will be carried out, etc. It is essential that all enrolled people activate their RAI user and have computer access through the USC (http://www.rai.usc.es/). For the 2020-2021 academic year, three possible scenarios are foreseen, in each the teaching methodology will be as follows:
Scenario 1:Face-to-face teaching
The content of the subject is taught in the first half of the course, with a teaching burden of 6 ECTS credits. Thus, and according to the schedule established by the Center, the weekly distribution of the school load will be made by combining the exhibition classrooms with the interactive ones. This mixture will first allow a theoretical approach to the most relevant aspects of matter, followed by case studies.
Scenario 2: Face-to-face and virtual teaching
The content of the subject is taught with a combination of face-to-face and virtual teaching, in accordance with the guidelines established by the Deanship or the Rectorate and the appropriate sanitary measures. For virtual teaching the Teams platform or the Virtual Campus will be used, as well as for tutoring that will be via telematics through the same platform, by appointment agreed with the teachers of the subject.
Scenario 3: Virtual teaching.
The content of the subject is taught exclusively through virtual means, in accordance with the guidelines established by the Deanship or the Rectorate. The platforms to use are the Virtual Campus and Teams, combining individual and collective works, exhibition and interactive classes with different relative weight depending on the height of the course in which this scenario 3 occurs. The tutorials will be exclusively by telematics, through the Teams, by appointment agreed with the teachers of the subject.
In all scenarios it is about enhancing the autonomous learning of students, including feedback and self-assessment elements, with tests through the virtual campus, job delivery, participation lists, etc. The time spent on remote tasks will, in any case, be proportionate to the subject matter and materials used must comply with intellectual property and data protection regulations.
The student assessment can be through several tests during the four-month classroom so that students demonstrate the knowledge they acquire. These tests will be liberatory of the subject matter thereof. To be taken into account in the final grade the student must pass at least 40% given by each of the tests.
The students should do papers or presentations proposed by teachers, whose value is 40% of the final grade.
Not perform any of the above tests, or non having passed any, the student must make a final examination, which consist of the parts examined during the course so that students who have not passed a single carry the unsurpassed. In this test to pass the student must pass at least 40% given by each of the parties.
The estudantes with waiver of attendance, repeaters or were exchange during the course can express your only option to go to the final exam in condicions set out in the preceding paragraph. In this case, the exam grade will represent 100% of the final grade.
All competences are evaluated using the two assessment tools described
THE WORK IN CLASSROOM _______________________________________ Hours
Blackboard classes in large group _______________________________________ 20
Blackboard classes in small group _____________________________________ 10
Classes in computer / laboratory in a small group ________________________ 5
Small group tutoring without computer / laboratory _______________________ 5
Tutoring in small groups or individualized _______________________ 5
Total operating hours for class attendance _________________________________ 45
STUDENT PERSONNEL WORK ______________________________________ Hours
Study group or individual self _________________________________ 50
Writing exercises, conclusions or other work _______________________ 7.5
Programming / testing or other work in computer / laboratory __ 5
Further reading, library or similar activities ________________ -
Attendance at lectures, exhibitions or other activities recommended ______ 5
Total hours of personal work _______________________________ 67.5
For this matter, it is essential to the management of the tax legislation. Students must learn to manage the tax laws studied in this field and understand its provisions.
Contingency Plan in the event that Scenario 2 (face-to-face and virtual teaching) or Scenario 3 (virtual teaching) is activated
- Teaching methodology.
Scenario 2: Face-to-face and virtual teaching
The content of the subject is taught with a combination of face-to-face and virtual teaching, in accordance with the guidelines established by the Deanship and the Rectorate, as well as the sanitary measures established at that time. For virtual teaching the Teams platform and the virtual campus will be used, as well as for tutoring that will be via telematics through the same platform, by appointment agreed with the teachers of the subject.
Scenario 3: Virtual teaching.
The content of the subject is taught exclusively through virtual means, in accordance with the guidelines established by the Deanship or the Rectorate. The platforms to use are the Virtual Campus and Teams, combining individual and collective works, exhibition and interactive classes with different relative weight depending on the height of the course in which this scenario 3 occurs. The tutorials will be exclusively by telematics, through the Teams, by appointment agreed with the professor of the subject.
In any scenario planned for the 2020-2021 academic year, the autonomous learning of the student is enhanced, with elements of feedback and self-assessment, with periodic tests that will be carried out through the virtual campus, delivery of jobs, participation lists, etc. The time spent on remote tasks will, in any case, be proportionate to the subject matter and materials used must comply with intellectual property and data protection regulations.
- Evaluation system in the event that Scenario 2 or 3 needs to be activated.
The relationship of the different evaluable activities throughout the course, their weighting and follow-up will be indicated in the teaching guide of the subject that will be published in the virtual classroom at the beginning of the course. The final in-person or telematic test in accordance with the guidelines established by the Deanship and the Rectorate in scenario 2 and telematics in scenario 3. In the cases of telematic tests, if fraudal conduct of exercises or tests is detected, what is included in the Regulations for the evaluation of students' academic performance and the review of qualifications will apply.
The relative weight of the continuous evaluation tests will be 40%, while the final test will weigh 60% on the final grade.
Students with exemption from official class attendance or repeaters who request it within the time limit set out in the teaching guide will be presented to a final examination on the contents of the subject. This exam will be 100% of the final grade. In any case, 5 days before the official test is carried out, they must send an email to the teachers in charge of the subject indicating their data and the situation of dispensation or repetition.
Alejandro Ballesteros Ron
Coordinador/a- Department
- Applied Economics
- Area
- Applied Economics
- Phone
- 881811577
- Category
- Professor: University Lecturer
Francisco Javier Constenla Acasuso
- Department
- Applied Economics
- Area
- Applied Economics
- francisco.constenla [at] usc.es
- Category
- Professor: University Lecturer
| Friday | |||
|---|---|---|---|
| 09:45-10:45 | Grupo /CLE_01 | Spanish | Classroom 26 |
| 06.04.2021 16:00-19:00 | Grupo /CLIS_01 | Classroom C |
| 06.04.2021 16:00-19:00 | Grupo /CLIS_02 | Classroom C |
| 06.04.2021 16:00-19:00 | Grupo /CLE_01 | Classroom C |
| 06.04.2021 16:00-19:00 | Grupo /CLIS_03 | Classroom C |
| 07.02.2021 15:30-18:30 | Grupo /CLIS_03 | Classroom 01 |
| 07.02.2021 15:30-18:30 | Grupo /CLIS_01 | Classroom 01 |
| 07.02.2021 15:30-18:30 | Grupo /CLIS_02 | Classroom 01 |
| 07.02.2021 15:30-18:30 | Grupo /CLE_01 | Classroom 01 |