A asignatura céntrase no exposición completa e sistemática dos diferentes impostos que integran o Sistema Tributario español. Estudiaranse fundamentalmente o IRPF, Imposto sobre Sociedades, IVA e Imposto sobre transmisións patrimoniais y actos xurídicos documentados.
(*)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.