The entrepreneur and the business: the natural and legal person. Legal-tax system deriving from economic activities. Material and formal obligations in SMEs. Entrepreneur-tax authority relationships. Settlement procedures for different direct and indirect taxes in business. Information technologies applied to the compliance of material and formal tax obligations.
This subject will enable the student to obtain the skills and knowledge necessary for the practical application of both the legal and tax aspects related to the initiation, development and termination of the business, and the various taxes levied on economic activity.
Thus, they provide that the graduate can be incorporated into the labour market either in the field of private enterprise or in the public sector.