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OBJECTIVESTo introduce the students to the legal system of the Public Revenue Department, especially tax revenue, approaching the financial activity of the public sector from an eminently juridical perspective, but without neglecting the economic approach.
COURSE DESCRIPTIONTypology of public revenues. Tax Revenues: sources and hierarchy, quantitative elements and personal taxes, guarantees of the tax credit and proceedures (management, collecting, revision, inspection and sanctions). Budget, main notions, budget cycle.
BIBLIOGRAPHYPÉREZ ROYO, F.: Derecho Financiero y Tributario, Parte General. Civitas, Madrid. FERREIRO LAPATZA, J.J.: Curso de Derecho Financiero Español, Parte General. Marcial Pons, Madrid. Complementary readings by the professor.
METHODOLOGYPrevious study by the student, delivery of practical exercises, and utilisation of the classes as a guide to resolve practical exercises and to answer questions in an interactive approach.
EVALUATION40% participation, attendance and practical part, and 60% final written exam.
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