Objectives of Programme's Learning Outcomes

• 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.
• Assimilate the components of the social and economic environment of a company.
• Communicate and interact in a clear and structured manner, orally and in writing in at least one other language other than French, on issues, analyses and projects.
• Demonstrate an open mind and adaption.
• Prioritise responsible management practices.
• Innovate in the development of methodologies and tools for analysis and decision-making in management.
• 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.
• Understand interactions between companies and their socio-economic environments.
• Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
• Assimilate the components of the social and economic environment of a company.
• Mobilise the methods and management support tools in changing contexts.
• 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.

Learning Outcomes of UE

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.

Content of UE

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 droitFiscalité : IPPFinances publiques

Type of Assessment for UE in Q1

• Oral examination
• Written examination

Q1 UE Assessment Comments

Fiscalité TVA & Isoc : 30 % - Fiscalité étude de cas : 30 % - Gestion financière publique et contrôle budgétaire : 40 %

Type of Assessment for UE in Q2

• Oral Examination
• Written examination

Q2 UE Assessment Comments

Fiscalité TVA & Isoc : 30 % - Fiscalité étude de cas : 30 % - Gestion financière publique et contrôle budgétaire : 40 %

Type of Assessment for UE in Q3

• Oral examination
• Written examination

Q3 UE Assessment Comments

Fiscalité TVA & Isoc : 30 % - Fiscalité étude de cas : 30 % - Gestion financière publique et contrôle budgétaire : 40 %

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable