Falsitta – Manuale di diritto tributario

• In addition to the lectures delivered by the Lecturer and the teaching materials published on the platform, the study of the following texts is mandatory (the lecturer reserves the right to indicate, at the beginning of the course, the…

Argomenti del programma: General principles and functions of taxation, structure of tax obligations (taxable events, tax base, and tax liability), and main categories of taxes and their policy rationales. The Italian tax system, with particular reference to IRPEF, IRES, and VAT. Tax administration mechanisms, including assessment procedures, audit powers, enforcement, and dispute resolution.