Portale di Ateneo - En.Unibs.it

The Economics of Taxation has an eminently economical focus and allows students to focus on a highly relevant topic, while at the same time understanding the reasons underlying frequent tax changes.
This course aims to enable students to understand what a government (either local or national) does and what it should do. In particular, according to the Dublin descriptors, the course aims at reaching these goals.
Knowledge and understanding
The course aims to provide students with the basic concepts and principles of public finance, also considering some recent developments in the economics of taxation. In particular, this course aims to provide students with the fundamental knowledge about: the reasons for public intervention, the effects of public intervention on economic agents, aspects of national accounting regarding the public sector size, the theme of efficiency and equity of taxation.

Applying knowledge and understanding;
The student must be able to support and discuss clearly, through appropriate arguments, possible proposals and reflections on issues about the topics covered in the course of teaching.
Making judgements;
At the end of the course, the student must have acquired the ability to critically interpret the main facts related to the debate (national and international) about taxation (and its aspects), also through the collection and use of data from reliable sources.
Communication skills;
The student must be able to communicate to different interlocutors, in an effective way and with an appropriate language, his/her own reflections on the topics of public economics treated.
Learning skills
The student must have acquired the ability to undertake, in the most autonomous way, more complex and in-depth studies, through the improvement of an adequate study method, in particular with reference to the subjects of this course.