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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

  1. Small Business Taxation Outline
  2. Individual Income Tax
  3. Enterprise Income Tax
  4. Withholding Tax
  5. Value Added Tax
  6. Other Taxes
  7. 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)