a) knowledge and understanding
The module revolves over IVA -Imposta sul Valore Aggiunto- and on the respective Italian national legislation. In order for the student to learn the logic behind IVA’s mechanisms, and core features, a critical approach is adopted
b) applying knowledge and understanding
By grasping the knowledge presented through the module, the students will be able to identify and analyze the main issues around the matter of IVA.
c) making judgements
The module allows the students to develop an autonomous judgement and, to independently examine the main problems associated with IVA.
d) communication skills
The module effectively enables students to interact and communicate with a range of professionals as accounting managers, consultants and practitioners on the matters concerning IVA.
e) learning skills
Through frontal classes and through the illustration of pragmatic examples, the student must learn the contents of the module in order to develop independent analytical and evaluative skills.