Corso di studio in Professioni Contabili

International Taxation - Fraud and Ethics - Modulo Fraud and Ethics

International Taxation - Fraud and Ethics - Modulo Fraud and Ethics

Anno accademico 2013/2014

Sommario insegnamento

• Obiettivi formativi
• Risultati dell'apprendimento attesi
• Programma
• Testi consigliati e bibliografia
• Note
• Strumenti didattici

Obiettivi formativi

The course focuses on the fundamental legal principles of economic intervention in the market and their role to enforce fair competition and fight against fraud and corruption.

Risultati dell'apprendimento attesi

Key competences
1) Knowledge and understanding ability.
Students gain learning and comprehension skills in assessing the different role of legal tools enforced to prevent fraud and corruption mainly in the field of State intervention in the market.

2) Capability to apply knowledge and understanding
Students are able to critically apply the knowledge learned and particularly gain the ability to apply the studied models both in public and private organizations and to find the adequate ethical and judicial tools to solve several different matters deriving from the State intervention in economy.

3) Capability to approach the subject in a critical manner
Students enjoy the ability to critically evaluate topics related to public law for economics and its relationships with the different legal tools implemented in public organizations to prevent corruption and fraud.

4) Communication abilities
Students gain the capacity to understand and to deal with the issues related to ethics, civil servants liability and State role in economy, as well as to adequately represent the learned knowledge.

5) Learning ability
Students acquire the methodological basis of the juridical research and the capacity to deepen the several issues faced during the course

Programma

The course deals with the evolution of the legal frameworks and rules governing the economic relationships established among public authorities and economic operators. Within such framework, it provides an overview of the different legal tools implemented in public organizations to prevent corruption and fraud. The analysis ranges from the role of the Codes of Ethics for public employees and their disciplinary liability to the internal and external auditing systems, from the legislation on public procurements to political management and criminal liability of public representatives and civil servants. Particular attention will be paid to international organizations’ documents and strategies to prevent fraud and corruption.
Further analysis of practical cases and case-law will open further discussion and give the chance for closer examination by students.

The texts for the exam, documents and articles will be given during the course.

Note

• Materiale didattico
• Bacheca appelli
• Vai a Moodle
• Visita i forum