Menú local
Syllabus 2014-15 - 11313009 - Tax Law of Spanish SMEs (Tributación de las PYMES)
Caption
- Level 1: Tutorial support sessions, materials and exams in this language
- Level 2: Tutorial support sessions, materials, exams and seminars in this language
- Level 3: Tutorial support sessions, materials, exams, seminars and regular lectures in this language
DEGREE: | Grado en Finanzas y contabilidad |
FACULTY: | FACULTY OF LAW AND SOCIAL SCIENCES |
ACADEMIC YEAR: | 2014-15 |
COURSE: | Tax Law of Spanish SMEs |
SYLLABUS
1. COURSE BASIC INFORMATION
NAME: Tax Law of Spanish SMEs | |||||
CODE: 11313009 | ACADEMIC YEAR: 2014-15 | ||||
LANGUAGE: English | LEVEL: 2 | ||||
ECTS CREDITS: 6.0 | YEAR: 4 | SEMESTER: PC |
2. LECTURER BASIC INFORMATION
NAME: CÁRDENAS ORTIZ, ROSA MARÍA | ||
DEPARTMENT: U105 - DERECHO CIVIL, DCHO. FINAN. Y TRIBUTARIO | ||
FIELD OF STUDY: 150 - DERECHO FINANCIERO Y TRIBUTARIO | ||
OFFICE NO.: D3 - 052 | E-MAIL: rmortiz@ujaen.es | P: 953212956 |
WEBSITE: http://www10.ujaen.es/conocenos/departamentos/derciv/profesorado-area-de-derecho-financiero-y-tributari | ||
ORCID: https://orcid.org/0000-0002-6567-9195 | ||
LANGUAGE: English | LEVEL: 2 |
3. CONTENT DESCRIPTION
Taxation of SMEs
- Small Business Taxation Outline
- Individual Income Tax
- Enterprise Income Tax
- Withholding Tax
- Value Added Tax
- Other Taxes
- Taxation of SMEs
4. COURSE DESCRIPTION AND TEACHING METHODOLOGY
- Lessons are focused in improve the legal terminology and concepts of the students in order to deal with taxes issues.
- Lessons are essentially practical, using the "case method".
- Practical lessons will try to encourage teamwork.
Students with special educational needs should contact the Student Attention Service (Servicio de Atención y Ayudas al Estudiante) in order to receive the appropriate academic support
5. ASSESSMENT METHODOLOGY
- Attendance and participation : 30 per cent
- Theoretical concepts: 40 per cent
- Practical exercices: 30 per cent
6. BOOKLIST
MAIN BOOKLIST:
- Taxation of SMEs. Key Issues and Policy Considerations. 18. Edition: -. Author: -. Publisher: OECD Tax Policy Studies
- Taxation trends in the European Union. Edition: 2013. Author: -. Publisher: Publications Office of the European Union (Library)
- Tax reforms in EU Member States 2013. Edition: -. Author: -. Publisher: Office for Official Publications of the European Communities (Library)