 | Study programme 2018-2019 | Français | |
 | Strategy and policy in taxation | ||
Programme component of Graduate Certificate in Financial Strategies à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-U1-STRFIN-001-C | Compulsory UE | N. | SSERV - Aucun service |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 21 | 15 | 14 | 0 | 0 | 6 | 6.00 | 1st term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-FPFI-025 | Taxation Strategies and Policies | 21 | 15 | 14 | 0 | 0 | Q1 | 100.00% |
| Programme component |
|---|
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 value added tax).
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 tax return forms.
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
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-FPFI-025 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-FPFI-025 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-FPFI-025 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-FPFI-025 | Memento fiscal (edited by Belgian Federal Tax Authorities) and written information. |
Recommended Reading
| AA | Recommended Reading |
|---|---|
| W-FPFI-025 | Note de cours - Partie 1 - Avis d'indexation automatique - Exercice d'imposition 2018 - SPF FINANCES Note de cours - Partie 2 - Code des impôts sur les revenus de 1992 - SPF FINANCES Note de cours - Complément - Mémento fiscal - SPF FINANCES Note de cours - Stratégie et politique en fiscalité - Gil Meurisse |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-FPFI-025 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-FPFI-025 | Not applicable |
Grade Deferrals of AAs from one year to the next
| AA | Grade Deferrals of AAs from one year to the next |
|---|---|
| W-FPFI-025 | Authorized |