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Knowledge in Financial Accounting and Business Economics is requested to attend the course.
The course aims to analyse italian taxation system: corporation tax (IRES - IRAP) will be treated focalising manufactoring corporation issues.
1) The Calculation of regional tax on productive activities (IRAP) 2) The Calculation of Corporate Income tax (IRES)
Camodeca R. (a cura di) Bilancio d'esercizio e imposizione tributaria, Cedam, 2014. Teaching resources, prepared by the professor for the exclusive use of students, will be made available on the Internet throughout the course.
Frontal Lessons. The fiscal law textbook will be adopted as primary resource tool to conduct a critical analysis, integrated with case scenarios and examples.
The examination shall be in written form, with the right to an oral exam for students who have obtained a pass in the written test. A progressive assessment test is to be expected, revolving on topics up to a certain date. Students who pass the progressive assessment test must complete the examination within the September exam’s convocation. Otherwise, the progressive assessment test will lose validity.