Goals

The aim is for students to be able to:

• Identify the various tax sources used to finance public goods and services.

• Learn about the different taxes, depending on whether they tax income, assets, or consumption, classified as direct or indirect.

• Understand the fundamental concepts of Personal Income Tax (IRPF).

• Assess the special social importance of the Personal Income Tax (IRPF).

• Know the elements that allow for customization and, therefore, facilitate the progressive nature of the tax.

• Know the fundamental concepts of Value Added Tax (VAT).

• Establish the differences between VAT and personal income tax.