Part I – General principles
Public finances and the State budget
Tax revenue and the economic system
The principles of tax
The impact of taxes
Economic tax theories and the Laffer curve
Progressivity

Part II – Taxes and the Italian tax system
The classification of taxes revenue
The structure and features of the tax system
The income produced, entry, consumption

IRPEF structure (Personal Income Tax): progressivity and redistribution
Flat Tax
Company tax and business income
Taxation of capital
Indirect taxation
WAT - WAT on Intra -EU trade

Fiscal federalism
Main local taxes

Part III – Financial security

The financial economic security in enterprises
1) Tax evasion: notes on tax crimes
2) Alterations of corporate financial statements (notes on the new false accounting)
3) The internal protection to society: Legislative decree no. 231 of 8 June 2001 MOGS and the organisation, management and control model

Financial security in commercial and financial flows operations
a) Regulation of financial markets

The legality rating for companies

Gli studenti che non frequentano le lezioni potranno preparare l’esame sui seguenti testi:
- PAOLO BOSI, MARIA CECILIA GUERRA, I tributi nell'economia italiana, Il Mulino (Edizione 2020).
- Tutte le dispense ed il materiale che verranno caricati on line sulla piattaforma Moodle.


Gli studenti frequentanti potranno utilizzare gli appunti delle lezioni svolte ed il materiale che verrà fornito e discusso durante il corso, oltre alle dispense caricate sul Moodle.