A través do estudo da materia, preténdese un achegamento ao funcionamento da Administración Pública español e á estrutura e contido do sistema e ordenamento tributario español, destacando as particularidades que pola súa incidencia no ámbito turístico revisten un maior interese.
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.
