Università Roma Tre

The course aims to provide the theoretical foundations necessary for the legal study of the tax system, through the analysis of the structure of the tax rule and the constitutional sources. The course also analises, always with legal method, the rules to ensure the administrative implementation of the tax low, verifying the impact with positions juridically protected of taxpayers. In particular, will be the subject of study the powers of investigation ad instructions of Italy’s financial police and the study of protection rights to ensure the proper use of this powers, also with reference to legislation that concern the processing and violation of personal data. The study of positive tax system, in line with the learning outcomes of the degree course, will be addressed to examination of taxes that, for their diffusion and for the contact with the issues ralated to cyber and territorial security, have grater systematic importance.