Guías Docentes Electrónicas
1. General information
Course:
TAX STRATEGIES FOR SMALL SIZE BUSINESSES.
Code:
310777
Type:
CORE COURSE
ECTS credits:
6
Degree:
2341 - MASTERS DEGREE PROGRAMME IN BUSINESS INITIATIVE: ANALYSIS AND STRATEGIES
Academic year:
2021-22
Center:
403 - FACULTY OF LAW AND SOCIAL SCIENCES OF C. REAL
Group(s):
20 
Year:
1
Duration:
First quarter
Main language:
Spanish
Second language:
Spanish
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer: JESUS FERNANDEZ BRAVO PINTO - Group(s): 20 
Building/Office
Department
Phone number
Email
Office hours
ECO.POL/ HAC. PUB.,EST.ECO./EMP Y POL EC
jesus.fernandezbravo@uclm.es

Lecturer: JUAN JOSE RUBIO GUERRERO - Group(s): 20 
Building/Office
Department
Phone number
Email
Office hours
modulo E. 1ªplanta
ECO.POL/ HAC. PUB.,EST.ECO./EMP Y POL EC
3520
juanjose.rubio@uclm.es

2. Pre-Requisites
Not established
3. Justification in the curriculum, relation to other subjects and to the profession
Not established
4. Degree competences achieved in this course
Course competences
Code Description
CB07 Apply the achieved knowledge and ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to the area of study
CB08 Be able to integrate knowledge and face the complexity of making judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of knowledge and judgments
CB09 Know how to communicate the conclusions and their supported knowledge and ultimate reasons to specialized and non-specialized audiences in a clear and unambiguous way
E02 Ability to carry out all phases in the firm creation process and to identify and evaluate business opportunities.
E05 Ability to know in depth the mechanisms and resources facilitated by public policies to promote entrepreneurial activity and self-employment, in the various areas of public administration, and to take advantage of these resources efficiently.
E06 Ability to plan the firm adaptation strategy to changes in the economic, legal, social and cultural environment, with special emphasis on the internationalization process.
G02 Ability of self-motivation and adaptation to new environments.
T01 Ability to understand social responsibility and professional deontology in the field of business management.
5. Objectives or Learning Outcomes
Course learning outcomes
Description
Additional outcomes
Not established.
6. Units / Contents
  • Unit 1:
  • Unit 2:
  • Unit 3:
  • Unit 4:
  • Unit 5:
  • Unit 6:
  • Unit 7:
7. Activities, Units/Modules and Methodology
Training Activity Methodology Related Competences ECTS Hours As Com Description
Class Attendance (theory) [ON-SITE] Combination of methods CB07 E02 E05 G02 0.6 15 N N
Project or Topic Presentations [ON-SITE] Other Methodologies CB09 0.3 7.5 Y Y
Class Attendance (practical) [ON-SITE] Practical or hands-on activities 0.6 15 Y N
Group tutoring sessions [ON-SITE] Guided or supervised work CB07 CB08 0.3 7.5 Y N
Final test [ON-SITE] Assessment tests CB07 CB08 CB09 0.2 5 Y Y
Writing of reports or projects [OFF-SITE] Group Work CB07 CB08 CB09 E02 E05 G02 2.2 55 N N
Study and Exam Preparation [OFF-SITE] Self-study CB07 CB08 1.8 45 N N
Total: 6 150
Total credits of in-class work: 2 Total class time hours: 50
Total credits of out of class work: 4 Total hours of out of class work: 100

As: Assessable training activity
Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).

8. Evaluation criteria and Grading System
Evaluation System Continuous assessment Non-continuous evaluation * Description
Progress Tests 20.00% 0.00%
Theoretical papers assessment 20.00% 0.00%
Final test 40.00% 100.00%
Assessment of problem solving and/or case studies 20.00% 0.00%
Total: 100.00% 100.00%  
According to art. 6 of the UCLM Student Evaluation Regulations, it must be provided to students who cannot regularly attend face-to-face training activities the passing of the subject, having the right (art. 13.2) to be globally graded, in 2 annual calls per subject , an ordinary and an extraordinary one (evaluating 100% of the competences).

Evaluation criteria for the final exam:
  • Continuous assessment:
    Evaluation criteria not defined
  • Non-continuous evaluation:
    Evaluation criteria not defined

Specifications for the resit/retake exam:
Evaluation criteria not defined
Specifications for the second resit / retake exam:
Evaluation criteria not defined
9. Assignments, course calendar and important dates
Not related to the syllabus/contents
Hours hours
Project or Topic Presentations [PRESENCIAL][Other Methodologies] 7.5
Class Attendance (practical) [PRESENCIAL][Practical or hands-on activities] 55
Group tutoring sessions [PRESENCIAL][Guided or supervised work] 7.5
Final test [PRESENCIAL][Assessment tests] 5

Unit 1 (de 7):
Activities Hours
Class Attendance (theory) [PRESENCIAL][Combination of methods] 2.5
Writing of reports or projects [AUTÓNOMA][Group Work] 7.5
Teaching period: november 2019-january 2020
Group 20:
Initial date: 24-11-2021 End date: 21-01-2022

Unit 2 (de 7):
Activities Hours
Class Attendance (theory) [PRESENCIAL][Combination of methods] 2.5
Study and Exam Preparation [AUTÓNOMA][Self-study] 7.5
Teaching period: november 2019-january 2020
Group 20:
Initial date: 23-11-2020 End date: 18-01-2021

Unit 3 (de 7):
Activities Hours
Class Attendance (theory) [PRESENCIAL][Combination of methods] 2.5
Writing of reports or projects [AUTÓNOMA][Group Work] 7.5
Group 20:
Initial date: 23-11-2020 End date: 21-01-2022

Unit 4 (de 7):
Activities Hours
Class Attendance (theory) [PRESENCIAL][Combination of methods] 2.5
Writing of reports or projects [AUTÓNOMA][Group Work] 7.5
Group 20:
Initial date: 23-11-2021 End date: 21-01-2022

Unit 5 (de 7):
Activities Hours
Class Attendance (theory) [PRESENCIAL][Combination of methods] 2.5
Study and Exam Preparation [AUTÓNOMA][Self-study] 7.5
Group 20:
Initial date: 22-10-2021 End date: 21-01-2022

Unit 6 (de 7):
Activities Hours
Class Attendance (theory) [PRESENCIAL][Combination of methods] 1.5
Writing of reports or projects [AUTÓNOMA][Group Work] 3.5
Group 20:
Initial date: 23-11-2021 End date: 21-01-2022

Unit 7 (de 7):
Activities Hours
Writing of reports or projects [AUTÓNOMA][Group Work] 4
Group 20:
Initial date: 23-11-2021 End date: 21-01-2022

Global activity
Activities hours
10. Bibliography and Sources
Author(s) Title Book/Journal Citv Publishing house ISBN Year Description Link Catálogo biblioteca
CAMPUS VIRTUAL. MOODLE. DOCUMENTACION PROFESOR  
Creación y puesta en marcha de una empresa 2019 http://www.ipyme.org/publicaciones/creacionempresas.pdf  
Manual de fiscalidad para las pymes 2019 http://www.camaras.org/publicado/estudios/manualespymes_499.html  
 
 
 
Director: Serrano Antón, Fernando Fiscalidad internacional CEF 978-84-454-2271-7 2013 Ficha de la biblioteca



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