In business administration, the tax function has assumed a strategic importance comparable to other core management areas. The course, in continuity with other business-related subjects, focuses on the economic and financial aspects of corporate taxation by examining its accounting recognition, presentation in financial statements, and impact on operating results. The final part of the course addresses issues of tax governance, fiscal sustainability, tax pathologies, and organizational prevention measures, concluding with an overview of the potential applications of artificial intelligence in the tax domain. The teaching approach is based on case studies, enriched by discussions on current topics and guest lectures by professionals. The ultimate goal is to equip students with the ability to understand, interpret, and accurately account for the fiscal aspects of business management, developing competencies that are relevant both to internal corporate roles, at strategic and operational levels,and to external professional fields such as consulting and auditing.

Knowledge and understanding: by attending lectures and participating in practical activities, students will develop an adequate understanding of how to interpret, analyse, and formalise the business-related dimensions of taxation. These learning outcomes will be assessed through a written exam and a final oral examination. Ability to apply knowledge and understanding: by using the tools and methods acquired during the course, students will be able to assess tax-related cases in economic and financial terms and record them appropriately in the accounts. The exercises available on the course’s digital platform, together with in-class problem-solving activities, will be used to monitor in real time the students’ ability to apply what they have learned. Ability to make judgements: through the methodologies studied during the course, students will develop problem-analysis skills and the ability to identify the information needed to solve them. They will be able to navigate and manage the complexities of corporate taxation, developing the capacity to formulate independent judgements even in the absence of complete information. In particular, they will strengthen critical thinking, problem-solving, self-management, teamwork, interpersonal, and communication skills, which enhance and make their disciplinary competencies more marketable. Communication skills: At the end of the course, students will be able to master, with appropriate terminological precision, the technical and economic lexicon specific to fiscal management. Through participation in various course activities (lectures with classroom discussions, written assessments, and exercises), students will learn to apply these communication skills in different contexts, adapting the technical vocabulary to the relevant interlocutor, whether internal or external to the company. In doing so, they will acquire additional rhetorical and argumentative skills that are essential for their professional trajectory. Ability to learn: the technical and economic knowledge acquired during the course will enable students to autonomously understand and interpret business phenomena and to adapt them to different contexts. A solid grasp of the key aspects of the subject will also support further study of taxation, both during and after their university studies, should they wish to deepen the discipline. The competencies developed will provide a model that can be applied across a wide range of entrepreneurial and business settings.

Module 1 – The tax dimension of the business Module 2 – Taxes in business management: during the financial year Module 3 – Taxes in business management: at year-end Module 4 – Tax governance: compliance, sustainability, tax pathologies, AI.

Teaching materials provided by the adj.professors: slides, articles, readings and other resources. Relevant teaching materials available online: OIC accounting standards, selected articles of the Italian Civil Code, and tax legislation.

Lectures; case studies; in-class discussions and exercises; individual and group assignments; guest lectures.

The student will be evaluated on the basis of the individual scores achieved on: a) Attending students: Other activities (ex: participation in class, seminars, project work, word cloud etc.; case studies individual or group): -Group Project: 30% of the final grade. -Individual Quick Tests: rapid tests administered during the course (included in the final assessment as extra points/bonus). Through which to understand students' independence of judgment other skills useful for achieving the training objective and the autonomy of judgment. Final oral exam (individual): 70% on final vote. The final test will be structured as follows: short quick test with multiple choice questions, to be taken on the same day as the exam for access to the oral exam; oral exam on the topics indicated during the course. b) Non attending students or who refused the vote on “other activities”: extended quick test with multiple choice questions, to be taken on the same day as the exam for access to the oral exam; Final oral exam (individual) over the entire program: 100% on final vote. In the final test, knowledge of the theoretical notions of teaching Sports Business Economics will be assessed, along with their application in practical cases, demonstrating that they have achieved the study method and learning ability necessary to continue the in-depth study of the subject even independently. The failure to achieve at least the score of 18/30 will result in failure to pass the exam. The demonstration of an excellent level of preparation in all phases of learning assessment involves the attribution of a score of 30/30 cum laude.

The topic of final examination will be assigned following a meeting with the lecturer in which the student will indicate 2 of his/her preferences, from which the topic will be chosen.