Business sciences

The teaching focuses on the applications of artificial intelligence in tax law. Extended syllabus: The role of the OECD and the European Union on the taxation of the digital phenomenon; Income tax and IRAP; The tax on digital services; The value added tax; Minor taxes and special regimes; Artificial intelligence and tax enforcement: a) the policy-making activity; Next: b) instrumental obligations; Next: c) the preliminary investigation activity; Next: d) Controls and the assessment phase; Tax sanctions; The tax process.

No prerequisites are required.

DEL FEDERICO L.-PAPARELLA F., Diritto tributario digitale, Pacini Giuridica, 2023 - ISBN 9788833795966 In addition to the textbook, the professor reserves the right to point out and make available to students short documents and/or lecture notes during the course of the lectures. The book and any teaching and didactic material indicated during the lessons cannot be independently replaced with notes, handouts or other non-equivalent volumes.

Optional but suggested.

There is no evaluation.

DEL FEDERICO L.-PAPARELLA F., Diritto tributario digitale, Pacini Giuridica, 2023 - ISBN 9788833795966

Classroom teaching, exercises and seminars.