It practises Fiscal is a matter of the second *cuatrimestre of the 4 Course of Degree in Labour Relations and Human Resources, that has by purpose the study of the settlement and management of the taxes, with special reference to the income taxes of the physical people, juridical and the tax on the value added, as well as of the juridical relations that arise between the Administration and the forced *tributarios.
This matter *optativa fulfils with the aim that the student of this degree have the general knowledges of Financial Right and *Tributario, general and special part, as well as the practical questions directly related with some of the professional exits that collect in the memory of the Title.
The contents, any of them with transversal character, of the matter object of study structure in 5 big sections:
- Right and guarantees of the *contribuyenes in the procedures *tributarios of *comprobación and investigation.
- The resources in matter *tributaria.
- Determination of the debt *tributaria in the direct and indirect taxes.
- The determination of the retentions and income to account.
- The fulfillment of the formal obligations and turnover.
