1. . Introduction 1.1.The public sector intervention in the economy 1.2.Market failures 1.3.Taxes as an instrument of public intervention 1.4.Taxes and their types 1.5.Tax principles 1.6.Fiscal pressure and other tax related indicators
2. Tax incidence 2.1.Introduction to tax incidence 2.2.Analysis of the incidence of taxes and equivalence of taxes 2.3.Practical issues
Taxes in the tourist sector 3.1.Case study: a municipal tourist tax
4.The financing of tourist municipalities (I) 4.1.Local taxes 4.2.Higher government grants to municipalities
5. The financing of tourist municipalities (II) 5.1.What is a tourist municipality? 5.2.The financing problems of tourist municipalities
Half of the final mark will be the result of essays on case studies done by the student during the course; the other half will be the result of an exam at the end of the course. Case studies and the exam may be evaluated altogether the last day of lectures.
Criteris específics de la nota «No Presentat»:
When none of the evaluation activities are done.