Università Roma Tre

The course in tax law aims to provide students with the theoretical basics for the approach to the study of the tax legal framework and to allow the deepening of the legal structure of the tax system. The course is divided into a general and a special part. The general part focuses on the study of the general principles of tax law, through the analysis of both its structure and implementation, and examining the relevant violations and tax litigation remedies. In the special part, the course is designed to give students the tools necessary to understand the main regulatory structures through which the tax burden takes place and by which the compliance with law is granted, analyzing the income tax and value added tax legislation.