Portale di Ateneo - En.Unibs.it

a) knowledge and understanding
The module delves into the calculation of Income Taxes. Specifically, the student will learn, first, the logical processes and, second, the procedural phases needed to correctly determine IRES and IRAP. This will be achieved by adopting a critical approach to the study of the normative positions in the field of Income Taxation.
b) applying knowledge and understanding
Based on the critical approaches to which the student is invited, the practical learning outcome of the module consists in the methodical calculation of IRES and IRAP tax base for businesses and enterprises.
c) making judgements
The module is structured to allow the students to autonomously evaluate the tax incidence on any balance sheet assessment by focusing on the main issues in determining companies’ taxable income.
d) communication skills
The module effectively enables students to interact and communicate with a range of professionals as accounting managers, consultants and administrators of the Italian Internal Revenue Service -Agenzia delle Entrate- on the main matters of Tax legislation and IRES/IRAP’s tax base calculation.
e) communication skills
Through traditional frontal classes, pragmatic insights and exercises, the students will develop the ability to critically engage with the module contents, to apply them within the workplace -be it a company or any other organization-.