Public finances and tax system; type and classification of taxes. The constitutional ground of the fiscal powers of States. The tax system in the constitutional framework (the principle of progressivity and local finance). The income tax ( personal income tax and IRES ) . Indirect taxes (VAT, and registry ) . Assessment, collection and penalties. Administrative and judicial proceedings: powers, rights and guarantees
I semester from September 14th to December 4th 2020
II semester from February 15th to May 7th 2021
All class schedules are posted on the EasyAcademy portal.