Main themes

This course aims to provide students with basic training in the mechanisms and rules of tax law, and to make them aware of the fiscal dimension of managerial decision-making.

Content and teaching methods

The course will begin with an economic introduction to the study of taxation. This will be organised around two themes: the functions of taxation, and the impact of taxation on company decision-making. It will be followed by an overview of the Belgian taxation system and a more detailed examination of the mechanisms of company tax. There will also, although to a lesser extent, be a study of personal taxation, mainly as it affects the incomes of actors in enterprises, workers, managers and funders. The course will conclude with a brief examination of Valued Added Tax and an introduction to the taxation of international revenue flows.

Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

One section of the course, and of the examination, will include applications of ways of calculating profits.
Pre-requirement: A basic knowledge of finance (e.g. VAN and TRI).

Other credits in programs