Course program
General subjects
1) Taxation: national tax revenues and local tax revenues;
2) Principles and constitutional provisions;
3) Sources;
4) Legal norms and taxation;
5) Prescriptive functions of the State and of local authorities, and forms of protection;
6) Assessment, collection and reimbursement of state taxes and local taxes;
7) The administrative penalties.
Specific matters
1) General issues on the taxation of income;
a. IRPEF (Income tax of natural persons): taxed subjects and income categories;
b. IRES (income tax of enterprises);
c. local authorities;
d. The additional income tax (municipal and regional);
2) I.V.A. (Value Added Tax); limited to the assumption, the taxable, non-taxable, exempt and excluded, to taxable persons, to recovery credit, and deduction). Local authorities such as VAT taxpayers;
3) Business income (notion, principles and positive and negative components).
