Study programmeFrançais
Taxation Strategies and Policies
Programme component of Master's Degree in Management (Charleroi (Hor. décalé)) à la Warocqué School of Business and Economics
CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-SCIGES-016-CCompulsory UEVASSART PatrickW765 - Finances publiques et Fiscalité
  • VASSART Patrick

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français211514006.006.00

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-FPFI-025Taxation Strategies and Policies21151400Q1100.00%
Unité d'enseignement

Objectives of Programme's Learning Outcomes

  • Mobilise expertise in at least one area of management.
    • Mobilise acquired skills in a specific professional environment.
  • Prioritise responsible management practices.
    • Act in compliance with specific legislative frameworks.
  • Understand interactions between companies and their socio-economic environments.
    • Mobilise the methods and management support tools in changing contexts.

Learning Outcomes of UE

At the end of the instruction, the students will be able to understand the Belgian taxation system design (direct taxation and VAT).

Content of UE

Grounds and main principles of direct and indirect taxation of individuals and corporations in Belgium; information about actual debates on evolution of Belgian taxation system.

Prior Experience

Basic knowledge in civil law and in commercial law.

Type of Assessment for UE in Q1

  • Written examination

Q1 UE Assessment Comments

Written examination through multiple choice form (one point for each right answer, minus one for each wrong answer, zero if no answer) based upon corporate tax return form and periodical VAT return form.

Type of Assessment for UE in Q2

  • N/A

Q2 UE Assessment Comments

Not applicable

Type of Assessment for UE in Q3

  • Written examination

Q3 UE Assessment Comments

Same evaluation method as for Q1

Type of Resit Assessment for UE in Q1 (BAB1)

  • N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-FPFI-025
  • Cours magistraux
  • Conférences
  • Travaux pratiques
  • Travaux de laboratoire
  • Exercices de création et recherche en atelier
  • Projet sur ordinateur
  • Etudes de cas
  • Préparations, travaux, recherches d'information

Mode of delivery

AAMode of delivery
W-FPFI-025
  • Face to face

Required Reading

AA
W-FPFI-025

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-FPFI-025Memento fiscal (edited by Belgian Federal Tax Authorities).

Recommended Reading

AA
W-FPFI-025

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-FPFI-025Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-FPFI-025Not applicable

Grade Deferrals of AAs from one year to the next

AAGrade Deferrals of AAs from one year to the next
W-FPFI-025Autorisé
Date de génération : 17/03/2017
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be