Guia docente 2023_24 Facultade de Dirección e Xestión Pública

Grado en Dirección y Gestión Pública

Finance and Tax Law II: Tax Management and Taxation System

Assessment

	Description	Qualification	Training and Learning Results
Objective questions exam	During the development of the course, will realize proofs of knowledge so that the students have the opportunity to know the level of understanding and dominance of the subject.	40	A2 A3 A4	B1 B5	C5 C8	D2
Essay questions exam	The contents of the masterclasses, which must be completed autonomously by the students, will be evaluated in the final exam and the other available competencies.	40	A2 A3 A4	B1 B5	C5 C8	D2
Systematic observation	The teaching staff, through the different activities that they propose to the students who undergo continuous assessment (practical cases, oral presentation of a topic, written presentation of a work, ApS, collaborative task in the classroom, etc.), will assess the active participation and quality of the his interventions both in master classes and, above all, in practical classes. The active and high-quality participation of students who undergo continuous assessment will represent 20% of their final grade. Students' participation in the activities organized by the area of Financial and Tax Law will also be taken into account.	20	A2 A3 A4	B1 B5	C5 C8	D2

Other comments on the Evaluation
The syllabus that appears in the content section constitutes a summarized version of the lessons that will be the subject of the examination. Appropriately, at the beginning of the academic year, students will be provided with a more detailed syllabus with the headings that make up each lesson. First exam opportunity: 1.- As established in the Evaluation Regulation, the qualification and quality of teaching and the student learning process (approved by the Senate of the University of Vigo on April 18, 2023), the student must state his/her intention not to take part in the continuous evaluation system according to the procedure and on the date established by the competent bodies of the Center. 2.- The student who accepts the continuous evaluation system will be evaluated according to the following criteria: 1st) First partial test, to be taken in the middle of the semester (40%), 2nd) Second partial test, to be taken at the end of the semester (40%), 3rd) Regular attendance, active participation in class and activities organized by the Law Area Financial and Tax (20%) In order to be able to carry out this last assessment, class attendance will be controlled. The two partial written tests are compulsory, they will consist of a practical part and a theoretical part, both carried out during the school term. The practical part of each of the two tests will account for 20%, while the theoretical part of each of the two tests will account for 80% of the grade. Each of these two partial tests is liberating as long as the student achieves a minimum grade of 5 out of 10, so that having passed both tests he/she will not be required to take the final exam or test, as a requirement to pass the subject . 3.- Global assessment students: their grade will be made up of 60% of the grade obtained in the theoretical exam and 40% of the grade obtained in the practical exam, both of which are different from those obtained by continuous assessment students , in which all skills will be evaluated. 4.- The final assessment test will take place on the date, place and time specified in the official calendar approved for that purpose by the Faculty Board for the 2023/2024 academic year. The grade of the final exam will be the sum of the grades obtained according to the criteria and percentages previously established. - Students who follow the continuous assessment system: the student will have to take, on a mandatory basis, a final exam corresponding to the subject that has not been passed in one or both of the continuous assessment tests carried out throughout the semester. The final exam will have two parts: a theoretical one (which will represent 80% of the qualification) and a practical test (which will represent 20% of the qualification). 10 in that exam. Likewise, students who have passed the two continuous assessment tests carried out during the semester may attend this final exam if they wish to raise their grade. - Students with global assessment: their grade will be made up of 60% of the grade obtained in the theoretical exam and 40% of the grade obtained in the practical exam, both of which are different from the grade obtained by continuous assessment students. Second exam opportunity: 1.- In the June/July exam, the students who accepted the continuous assessment system will only take a final test, which will represent 80% of their final qualification, and which will consist of two parts: a practice (in which they will solve one or more practical cases and which will account for 20% of the grade corresponding to the final test) and a theoretical one (in which different questions will be asked about the subject's syllabus, and which will account for 80% of the rating corresponding to the final test). In any case, the student must achieve a minimum grade of 4 out of 10 in the final exam so that the grades obtained through regular attendance, active participation in class and activities organized by the Financial and Tax Law Area are taken into account ( 20%). If you do not achieve this minimum grade, the grade that will be reflected in the report will be the one obtained in the final exam. 2.- Students who have submitted to the continuous assessment system will retain, exclusively for the second exam opportunity, the grade they obtained for regular attendance and active participation. 3.- For global assessment students, their final grade will be made up of 60% of the grade obtained in the theoretical exam and 40% of the grade obtained in the written practical exam, both of which are different from the grade obtained by continuous assessment students. 4.- The final assessment test, both for continuous assessment and global assessment students, will take place on the date, time and place specified in the official calendar approved for that purpose by the Faculty Board for the 2023/2024 academic year. SPECIFIC WARNING FOR STUDENTS ATTENDING THE END OF GRADUATE CALL In the End of Career exam, the final grade will be made up of 60% of the grade obtained in the theoretical exam and 30% of the grade obtained in the practical exam. The End of Career exam will be held on the date, place and time specified in the official calendar approved for that purpose by the Faculty Board.