1.- STRUCTURE OF THE TAX SYSTEM Teaching unitCourses:SPANISH TAX SYSTEMYear: Year 2 of Bachelor's in LawDegree: Bachelor's in LawDescriptionIn this didactic unit the concept of tax system is described and the general scheme of the tax system in our country is examinedObjectivesThe student will be able to command the regulatory framework of the main taxes levied on income, wealth and spending in our country.SubjectsLecture topics1.1. THE SPANISH TAX SYSTEM. 1. Concept of tax system. 2. Distribution of the tax power in the Spanish State. 3. The Spanish tax system: A) Taxation on income. B) Taxation on wealth. C) Taxation on consumption. D) The fees and special levies.Laboratory topicsMaking cases of interrelation and distinction of the different taxes existing in the Spanish tax system based on the manifestation of ability-to-pay principle.