Study programme 2018-2019Français
Taxation - Income Tax
Programme component of Master's Degree in Management à la Warocqué School of Business and Economics
CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-MC-SCIGES-004-MCompulsory UEPAGANO GiuseppeW765 - Finances publiques et Fiscalité
  • VANDERNOOT Julien

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français201000033.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-FPFI-019Taxation - Income Tax2010000Q1100.00%
Programme component

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

Not applicable

Content of UE

Grounds and main principles of Belgian personal income tax law (focused on income tax, sharing income sources in four categories, globalization, progressivity of taxation, incitatives); elements of comparative law and historical introduction in order to explain genealogy of contemporary Belgian tax system.

Prior Experience

Basic knowledge of civil and commercial law.

Type of Assessment for UE in Q1

  • Oral examination
  • 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 Belgian individual income tax return.

Type of Assessment for UE in Q3

  • Oral examination
  • 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-019
  • Cours magistraux
  • Conférences
  • Travaux pratiques

Mode of delivery

AAMode of delivery
W-FPFI-019
  • Face to face

Required Reading

AA
W-FPFI-019

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-FPFI-019Powerpoint.

Recommended Reading

AA
W-FPFI-019

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-FPFI-019Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-FPFI-019Not applicable

Grade Deferrals of AAs from one year to the next

AAGrade Deferrals of AAs from one year to the next
W-FPFI-019Authorized
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
Date de génération : 02/05/2019
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be