1. General information
Course:
ECONOMICS OF FISCAL PLANNING
Code:
35359
Type:
ELECTIVE
ECTS credits:
4.5
Degree:
336 - UNDERGRADUATE DEGREE PROGRAMME IN LAW
Academic year:
2022-23
Center:
401 - FACULTY OF SOCIAL SCIENCES OF CUENCA
Group(s):
30
Year:
4
Duration:
C2
Main language:
Spanish
Second language:
Spanish
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer:
DANIEL BALSALOBRE LORENTE
- Group(s):
30
Building/Office
Department
Phone number
Email
Office hours
Facultad de Ciencias Sociales, Cuenca
ECONOMÍA APLICADA I
4245
daniel.balsalobre@uclm.es
Monday: 12.00 -14.00
Friday: 10.00 - 14.00
Lecturer:
RAQUEL ÁLAMO CERRILLO
- Group(s):
30
Building/Office
Department
Phone number
Email
Office hours
Facultad de Ciencias Sociales Cuenca. Despacho 4.26
ECONOMÍA APLICADA I
926054048
raquel.alamo@uclm.es
Monday: 11.00 - 14.00
Tuesday: 9.00 - 12.00
2. Pre-Requisites
Not established
3. Justification in the curriculum, relation to other subjects and to the profession
The purpose of the subject is to introduce students to the methodology of tax planning, so that they can develop their own criteria in the decision-making of the company, such as legal and tax toilets of the same. Given the current international context in which companies develop their economic activity, the possibility of implementing tax strategies with the aim of reducing tax burdens and increasing business profitability, are becoming increasingly important, always within the law.
4. Degree competences achieved in this course
| Course competences | |
|---|---|
| Code | Description |
| E01 | To become aware of the importance of law as a regulator of social relations. |
| E04 | Ability to search, identify and use legal sources (legal, jurisprudential and doctrinal). |
| E05 | Ability to read, interpret, analyse and write legal documents from an interdisciplinary perspective. |
| E06 | Master the new technologies by applying them to law (databases of legislation and case law, bibliographies) and use the Internet to obtain information and communicate data. |
| E11 | Ability to create and structure standards. |
| E12 | Analyze the Law and its main public and private legal institutions from their genesis to their current reality. |
| E13 | Solve problems arising from the application of general principles of law and legal norms to factual situations. |
| E15 | To deepen the analysis of the legal structures - national and European policies and international bodies, as well as their functioning. |
| E16 | Identify the basic theories of economic science and analyse social reality from an economic perspective and its impact on the law. |
| E17 | Understand the legal and fiscal framework that conditions economic and business activity. |
| G01 | Knowledge of a second foreign language, preferably English, at Level B1 of the Common European Framework of Reference for Languages. |
| G02 | Knowledge at the user level of Information and Communication Technologies |
| G04 | Incorporate the sense and ethical principles in their professional activity |
| G07 | Ability to adapt to new situations and to resolve conflict situations with clear decision and criteria. |
| G09 | Develop critical and self-critical thinking. |
| G11 | Acquire the ability to organize and plan professional activity. |
| G13 | Recognize diversity and multiculturalism, and acquire knowledge of other cultures. |
| G14 | Ability to apply knowledge to practice. |
| G15 | Ability to locate, select, process and manage information. |
| G16 | To generate and transmit new ideas, promote our own initiatives and seek excellence. |
5. Objectives or Learning Outcomes
| Course learning outcomes | |
|---|---|
| Description | |
| Resolution of practical problems often arising in the field of international and community taxation as a result of the interaction between the normative instruments adopted by the various subjects with the capacity to intervene in these matters. | |
| Additional outcomes | |
| Description | |
| Acquisition of skills in business decision-making where tax factors have an impact. | |
6. Units / Contents
-
Unit 1: Tax Planning Methodology
-
Unit 1.1: Introduction
-
Unit 1.2: Instruments for Tax Planning
-
-
Unit 2: Personal Tax Planning
-
Unit 2.1: Choice of savings instruments
-
Unit 2.2: Transfer of personal assets
-
-
Unit 3: Business Tax Planning
-
Unit 3.1: Choice of financial instruments
-
Unit 3.2: Use of tax incentives
-
-
Unit 4: International Tax Planning
-
Unit 4.1: Double taxation agreements
-
Unit 4.2: Tax havens
-
7. Activities, Units/Modules and Methodology
| Training Activity | Methodology | Related Competences (only degrees before RD 822/2021) | ECTS | Hours | As | Com | Description | |
| Class Attendance (practical) [ON-SITE] | Lectures | E12 E16 G04 G15 | 0.6 | 15 | N | N | The essential elements of the theoretical content of the Program will be explained. | |
| Class Attendance (theory) [ON-SITE] | Lectures | E01 E17 G04 G09 G14 G15 | 0.3 | 7.5 | N | N | Practices proposed by the teacher will be presented and corrected, through their sharing in the classroom, with the active participation of the student. | |
| Writing of reports or projects [OFF-SITE] | Guided or supervised work | E04 E05 E06 E11 E15 G01 G15 | 1.4 | 35 | Y | N | Los alumnos tendrán que presentar y realizar dos trabajos de investigación, en relación con dos puntos tratados en clase, los mismos serán indicados por el profesor. Las fechas de presentación de los mismos serán fijadas por el profesor. | |
| Project or Topic Presentations [ON-SITE] | Guided or supervised work | E15 G11 G13 G16 | 0.2 | 5 | N | N | Students must present in class the two research papers carried out on the dates indicated by the teacher. | |
| Study and Exam Preparation [OFF-SITE] | Self-study | E06 E13 G02 G07 | 1.75 | 43.75 | N | N | The students will dedicate the time to consolidate the teachings learned in class and carry out the practices and works proposed. | |
| Individual tutoring sessions [ON-SITE] | Self-study | E16 E17 G09 | 0.15 | 3.75 | N | N | They will be used for the personal follow-up of the student. | |
| Final test [ON-SITE] | Self-study | E16 E17 | 0.1 | 2.5 | Y | Y | The student must take a written test in which he will have to demonstrate the acquisition of knowledge and skills provided for in the subject. | |
| Total: | 4.5 | 112.5 | ||||||
| Total credits of in-class work: 1.35 | Total class time hours: 33.75 | |||||||
| Total credits of out of class work: 3.15 | Total hours of out of class work: 78.75 | |||||||
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 |
| Final test | 40.00% | 100.00% | The result of the final test that is available is included in this section. |
| Theoretical papers assessment | 60.00% | 0.00% | The work done by the student will be valued. |
| Total: | 100.00% | 100.00% |
According to art. 4 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. 12.2) 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:To be able to do average it will be necessary to have presented, within the deadlines that are established, the works and / or practices that are commissioned during the course and obtain at least 40% of the maximum grade in the final exam and in the reports of practices, works, etc.
The final grade will be a weighted average. -
Non-continuous evaluation:To be able to pass the subject it will be necessary to obtain at least 5 points out of 10 in the final test.
Specifications for the resit/retake exam:
The same criteria applied in the ordinary call of the chosen modality.
Specifications for the second resit / retake exam:
To be able to pass the subject it will be necessary to obtain at least 5 points out of 10 in the final test.
9. Assignments, course calendar and important dates
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| Unit 1 (de 4): Tax Planning Methodology | |
|---|---|
| Activities | Hours |
| Class Attendance (practical) [PRESENCIAL][Lectures] | 3 |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 1.5 |
| Writing of reports or projects [AUTÓNOMA][Guided or supervised work] | 8 |
| Project or Topic Presentations [PRESENCIAL][Guided or supervised work] | .5 |
| Study and Exam Preparation [AUTÓNOMA][Self-study] | 10.75 |
| Individual tutoring sessions [PRESENCIAL][Self-study] | .75 |
| Teaching period: Weeks 1, 2 and 3 | |
| Unit 2 (de 4): Personal Tax Planning | |
|---|---|
| Activities | Hours |
| Class Attendance (practical) [PRESENCIAL][Lectures] | 4 |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 2 |
| Writing of reports or projects [AUTÓNOMA][Guided or supervised work] | 9 |
| Project or Topic Presentations [PRESENCIAL][Guided or supervised work] | 1.5 |
| Study and Exam Preparation [AUTÓNOMA][Self-study] | 11 |
| Individual tutoring sessions [PRESENCIAL][Self-study] | 1 |
| Teaching period: Weeks 4, 5, 6 and 7 | |
| Unit 3 (de 4): Business Tax Planning | |
|---|---|
| Activities | Hours |
| Class Attendance (practical) [PRESENCIAL][Lectures] | 4 |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 2 |
| Writing of reports or projects [AUTÓNOMA][Guided or supervised work] | 9 |
| Project or Topic Presentations [PRESENCIAL][Guided or supervised work] | 1.5 |
| Study and Exam Preparation [AUTÓNOMA][Self-study] | 13.5 |
| Individual tutoring sessions [PRESENCIAL][Self-study] | 1 |
| Teaching period: Weeks 8, 9, 10 and 11 | |
| Unit 4 (de 4): International Tax Planning | |
|---|---|
| Activities | Hours |
| Class Attendance (practical) [PRESENCIAL][Lectures] | 4 |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 2 |
| Writing of reports or projects [AUTÓNOMA][Guided or supervised work] | 9 |
| Project or Topic Presentations [PRESENCIAL][Guided or supervised work] | 1.5 |
| Study and Exam Preparation [AUTÓNOMA][Self-study] | 8.5 |
| Individual tutoring sessions [PRESENCIAL][Self-study] | 1 |
| Final test [PRESENCIAL][Self-study] | 2.5 |
| Teaching period: Weeks 12, 14, 14 and 15 | |
| Global activity | |
|---|---|
| Activities | hours |
10. Bibliography and Sources
| Author(s) | Title | Book/Journal | Citv | Publishing house | ISBN | Year | Description | Link | Catálogo biblioteca |
|---|---|---|---|---|---|---|---|---|---|
| Agencia Tributaria | https://www.agenciatributaria.es/ | ||||||||
| Unión Europea impuestos | https://europa.eu/european-union/topics/taxation_es | ||||||||
| OCDE Impuestos | https://www.oecd.org/tax/ | ||||||||
| Cabrerizo, Carlos María | Manual práctico del IVA | Salamanca | Editorial Amarante | 978-84-949752-9-5 | 2019 | ||||
| Contreras Gómez, Carlos. | Planificación fiscal : principios, metodología y aplicaciones | Madrid | Editorial Universitaria Ramón Areces | 978-84-9961-219-5 | 2016 | ||||
| Félix Domínguez Barrero | Introducción a la planificación fiscal | Zaragoza | Prensas de la Universidad de Zaragoza | 978-84-16515-03-5 | 2015 | ||||
| Félix Domínguez Barrero | Planificación fiscal : personal y en la empresa | Navarra | Aranzadi | 978-84-9152-506 | 2017 | ||||
| Ignacio Cruz Padial, Juan José Hinojosa Torralvo (dirs.) | Cuestiones actuales de planificación fiscal internaciona | Barcelona | Atelier | 978-84-17466-61-9 | 2019 |