Public University of Navarre



Castellano | Academic year: 2025/2026 | Previous academic years:  2024/2025  |  2023/2024  |  2022/2023  |  2021/2022 
International Bachelor's degree in Management and Business Administration
Course code: 174604 Subject title: BUSINESS FISCAL SYSTEMS
Credits: 6 Type of subject: Mandatory Year: 3 Period: 2º S
Department:
Lecturers:

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Module/Subject matter

This subject is not taught at the Public University of Navarre.

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General proficiencies

Not applicable

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Specific proficiencies

Not applicable

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Evaluation

 

Learning
outcome		 Assessment
activity		 Weight (%) It allows
test resit 		Minimum
required grade
         
         
         
         

 

 

 

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Agenda

TOPIC 1. BASIC ELEMENTS OF THE SPANISH TAX SYSTEM

Part 1: General Concepts

Introduction
Taxes
Sources of the Tax System
Tax Classification
Main Tax Concepts
Extinction of Tax Obligations
Part 2: Financing of Regional and Local Treasuries

Financing of the Regional Governments
Foral Regimes
Special Regimes by Geographical Location


TOPIC 2. PERSONAL INCOME TAX. Basic Issues

Nature, Purpose, and Scope
Tax Settlement Scheme
Case Resolution
Main Differences with the General Personal Income Tax


TOPIC 3. CORPORATION TAX. Basic Questions

Nature, Spatial Scope
Tax Settlement Scheme
Case Resolution
Main Differences with the Common Corporate Tax System

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Experimental practice program

-Personal Income Tax Simulator for the Navarre Regional Tax System

-Common Income Tax Simulator

-Corporate Tax Assistance Program from the Navarre Regional Tax Authority

-Common Tax Simulator for Corporate Taxes

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Bibliography

Access the bibliography that your professor has requested from the Library.


 
 
 
 
 
 
 
 
 
293 / 5.000
 

Resultados de traducción

Resultado de traducción

Basic bibliography:
- Theoretical manual on income tax for the Regional Treasury of Navarre.
(Manual teórico renta de la Hacienda Foral de Navarra).
 
Additional bibliography:
- Albi, E. Paredes, R., and J.A. Rodríguez (2025). Spanish tax system. I. Ariel Economía.
(Albi, E. Paredes, R. y J.A. Rodríguez (2025). Sistema fiscal español I. Ariel Economía).
 
- Legal Office of the CEF. Tax Guide 2025. Publisher of the Center for Financial Studies (CEF).
(Gabinete Jurídico del CEF. Guía Fiscal 2025. Editorial Centro de Estudios Financieros (CEF).

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