Teacher
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Silvetti Valerio
(syllabus)
Part I - General principles Public finance and the state budget Tax revenues and the economic system The principles of distribution of the tax burden The incidence of taxes Economic theories of the tax and the Laffer curve Progressivity
Part II - Taxes and the Italian tax system The classification of taxes and the structure of the tax system Income and wealth taxes The income produced, income, consumption IRPEF structure The new Flat Tax Taxation of companies and business income (Ires, New corporate income tax - IRI) The regulation of VAT Main indirect taxes Notes on fiscal federalism Main local taxes: IRAP and minor taxes (IUC)
Part III - Financial security Economic and financial security in companies 1) Fight against tax evasion and tax crimes 2) Alterations to corporate financial statements and corporate crimes 3) Internal protection of the company: MOGS and administrative liability of entities pursuant to Legislative Decree. 231/2001 4) The value of data, information and the protection of personal data pursuant to European Regulation 679/2919 and Privacy Code In commercial operations and financial flows a) Discipline of financial markets The legality rating for businesses
(reference books)
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.
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