 | Study programme 2020-2021 | Français | |
 | Taxation - Income Tax | ||
Programme component of Master's in Economic and Social Policy : Specialist Focus on Management of Economic and Social Policy à la Warocqué School of Business and Economics |
| Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what special Covid-19 assessment methods are possibly planned for the end of Q3 |
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| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-M1-POGPES-020-M | Compulsory UE | VANDERNOOT Julien | W765 - Finances publiques et Fiscalité |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 20 | 10 | 0 | 0 | 0 | 4 | 4.00 | 1st term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-FPFI-019 | Taxation - Income Tax | 20 | 10 | 0 | 0 | 0 | Q1 | 100.00% |
| Programme component |
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Objectives of Programme's Learning Outcomes
- Analyse concrete political, social and economic issues in a multidisciplinary way, identifying future societal changes.
- Mobilise acquired skills in a specific professional environment.
- Independently or collectively mobilise the skills acquired through training, in social and political fields.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
- Analyse concrete political, social and economic issues in a multidisciplinary way, identifying future societal changes.
- Mobilise acquired skills in a specific professional environment.
- Independently or collectively mobilise the skills acquired through training, in social and political fields.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
Learning Outcomes of UE
At the end of the instruction, the students will have acquired knowledge about the Belgian personal income tax.
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
Not applicable
Type of Assessment for UE in Q1
- Presentation and/or works
- Oral examination
- Written examination
- eTest
Q1 UE Assessment Comments
Written, oral or remote exam
Type of Assessment for UE in Q3
- Presentation and/or works
- Oral examination
- Written examination
- eTest
Q3 UE Assessment Comments
Written, oral or remote exam
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-019 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-FPFI-019 |
|
Required Reading
| AA | |
|---|---|
| W-FPFI-019 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-FPFI-019 | Powerpoint. |
Recommended Reading
| AA | |
|---|---|
| W-FPFI-019 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-FPFI-019 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-FPFI-019 | 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-019 | Authorized |