•GUIDA ECONOMIA 07-08 - Università degli studi di Udine

•GUIDA ECONOMIA 07-08 - Università degli studi di Udine •GUIDA ECONOMIA 07-08 - Università degli studi di Udine

22.10.2014 Views

264 programmi sede di Udine Contents The concept of tax and its classification. Constitutional principles. Tax Liability. Principles in income taxation. Rules regarding the determination of income. Business income: assets and liabilities. Outline of other principal taxes. Overview of local taxes. Bibliography - F. TESAURO, Compendio di diritto tributario, latest edition, Utet, Torino, 2005, pgs. 1-23; 38-60; 229-422. Knowledge of the rules examined during the course is required; students should have an up-to-date law book for reference during the course.

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264 programmi sede <strong>di</strong> U<strong>di</strong>ne<br />

Contents<br />

The concept of tax and its classification.<br />

Constitutional principles. Tax Liability.<br />

Principles in income taxation. Rules<br />

regar<strong>di</strong>ng the determination of income.<br />

Business income: assets and liabilities.<br />

Outline of other principal taxes. Overview<br />

of local taxes.<br />

Bibliography<br />

- F. TESAURO, Compen<strong>di</strong>o <strong>di</strong> <strong>di</strong>ritto tributario,<br />

latest e<strong>di</strong>tion, Utet, Torino, 2005,<br />

pgs. 1-23; 38-60; 229-422.<br />

Knowledge of the rules examined during<br />

the course is required; students should<br />

have an up-to-date law book for reference<br />

during the course.

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