Objectives of general skills

• Mobilise expertise in at least one area of management.
• Master the principal decision-making processes of a company.
• Mobilise acquired skills in a specific professional environment.
• Contribute to the development of innovative tools and solutions.
• Professionally communicate and present original work both orally and in writing.
• Conduct scientific reasoning on complex or innovative management issues.
• Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
• Present and structure data in a clear, precise, neutral, and non-oriented way.
• Act in an international and multicultural context.
• Communicate and interact in a clear and structured manner, orally and in writing in two other languages other than French, on issues, analyses and projects.
• Demonstrate an open mind and adaption.
• Collaborate within a team and exercise leadership.
• Contribute to the coordination and animation of a team, by putting in place the most effective means of collaboration in a given situation.
• Listen to team members and encourage expressing a shared opinion. Accept and discuss a different point of view than theirs.
• Plan activities so as to best utilise the time available.
• Prioritise responsible management practices.
• Innovate in the development of methodologies and tools for analysis and decision-making in management.
• Refer to ethical principles and apply ethical codes specific to management sciences to their own behaviour.
• Act in compliance with specific legislative frameworks.
• In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
• Integrate highly specialised knowledge in different fields of management.
• Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
• Contribute to the implementation of innovative projects.
• Be independent and regularly adapt to new contexts.
• Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.
• Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
• Assess their practices and be able to question it.
• Adopt a scientific approach of analysis and reasoning.
• Master the different steps and methods to carry out research on complex or innovative management issues.
• Develop innovative strategies.
• Mobilise the methods and management support tools in changing contexts.
• Innovate in the development of methodologies and tools for analysis and decision-making in management.
• Integrate scientific and technological processes.
• Master highly specialised skills in certain areas of management, including the management of production and logistics.
• Identify, model and analyse real and complex problems in management sciences.
• Model, analyse and optimise the internal logistics of a production and distribution system.
• Manage a project within an organisation.
• Mobilise the methods and management support tools in changing contexts.
• Identify professional networks and interact and collaborate with them. Research external expertise if necessary.
• Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.

UE's Learning outcomes

Understand and explain the VAT and Corporate taxation mechanisms. Calculate the tax to pay given the circumstances.Set out tax optimalisation proposals (VAT & Corporate Tax) from case studies.Understand and explain the general scheme of budget analysis.Understand and explain debt management : emission methods, value assessment, risk management, swaps.Explain the way Regions and Communities are funded after the 6th State reform.Understand and explain the State accounting system as it is defined by the law of may 22nd 2003; make accounting entries; set out the impact on balance sheet and profit and loss statement.Describe, explain and assess the budget control mechanisms.

UE Content

VAT and Corporate taxation, included calculations and optimalisation. Case studies.General scheme of budget analysis.Debt management : emission methods, value assessment, risk management, swaps.6th State reform.State accounting system as defined by the law of may 22nd 2003.Budget control mechanisms.

Prior experience

Principes généraux de droi
tFiscalité : IPP
Finances publiques

Term 1 for Integrated Assessment - type

• Oral examination
• Written examination

Term 2 for Integrated Assessment - type

• Oral Examination
• Written examination

Term 3 for Integrated Assessment - type

• Oral examination
• Written examination

Resit Assessment for IT - Term 1 (B1BA1) - type

• N/A