• Provide insight into the main lines of taxation of individuals and corporations and indicate how one should act from a fiscal point of view in simple cases
• Have knowledge of the general principles of Dutch tax law
• Realise oneself that legal issues often have tax effects.
• Understand the connection between micro-economical, macro-economical and general social issues at the one hand and their meaning at the other hand.
Most important tool in this course is the book Inleiding belastingheffing ondernemingen en particulieren (Introduction to taxation of companies and private persons). Two fictitious persons are presented as main characters. They start out as employees, but gradually go into business. We will follow them as far as the taxconsequences of their (industrial) activities are concerned.
Connection with other subjects: the course has much ground in common with other courses that are given in the joint first year of Bedrijfseconomie and Fiscale Economie. Moreover, the course Fiscal Economics prepares for the doctoral phase of the Fiscal Economie training.
This course will no longer be offered in the Information Management programme. Students from earlier cohorts can take part in this course as it will still be offered in other programmes.