Tax System

Recommended Prerequisites

Not applicable.

Teaching Methods

Presentation of tax laws and their relevance to case studies that simulate actual taxation situations faced by natural or legal persons.

Learning Outcomes

Knowledge of the importance of tax problems in business management. It is our goal to provide students with skills for recognizing the essential features of fiscal problems, involving legal (norm production) as well as technical (composition and construction of different tax reserve bases) aspects. The study of the main taxes of the Portuguese Tax System completes the program, introducing the application of knowledge from a business management perspective, focusing on the analysis of the taxes which bring greater implications to it (Trade Income Tax and Value Added Tax).

Work Placement(s)

No

Syllabus

Introduction. General Principles. Income taxation: income tax of natural persons; income tax of legal persons. Expenditure taxation: the Value Added Tax.

Assessment Methods

Assessment
Other: 100.0%

Bibliography

BASTO, José Guilherme Xavier de — A tributação do consumo e a sua coordenação internacional : lições sobre harmonização fiscal na Comunidade Económica Europeia. Lisboa : Centro de Estudos Fiscais da DGCI, 1991. [BP 336.2 BAS]. BASTO, José Guilherme Xavier de — IRS : incidência real e determinação dos rendimentos líquidos. Coimbra : Coimbra Editora, 2007. [BP 336.2 BAS]. JAMES, Simon ; NOBES, Christopher — The economics of taxation. 7th ed.. updated 2000/2001. Harlow : Pearson Education, 2000. [BP 336.2 JAM]. MOURA, Joaquim Pina ; FERNANDES, Ricardo Sá — A reforma fiscal inadiável. Oeiras : Celta Editora, 2000. [BP 336.2 MOU]. NABAIS, José Casalta — Direito fiscal. 2ª ed.. Coimbra : Livraria Almedina, 2003. [BP 351.713 NAB]. PALMA, Clotilde Celorico - Introdução ao Imposto sobre o Valor Acrescentado. 4ªed.. Coimbra : Edições Almedina, 2009. [BP 351.713 PAL]. PEREIRA, Manuel Henrique de Freitas – Fiscalidade. 3ª ed.. Coimbra : Edições Almedina, 2009. [BP 336.2 PER]. PORTUGAL. Código do Imposto sobre o Rendimento das Pessoas Singulares-IRS : regulamentação e tabelas de retenção na fonte do IRS ; Código do Imposto sobre o Rendimento das Pessoas Colectivas-IRC ; Estatuto dos Benefícios Fiscais-EBF. Edição compildada por Jaime Devesa, Manuel Joaquim Marcelino. 12ª ed.. Coimbra : Edições Almedina, 2009. [BP 351.713 POR]. RIBEIRO, José Joaquim Teixeira — Lições de finanças públicas. 5ª ed.. Coimbra : Coimbra Editora, 1997. [BP 351.72 RIB]. SLEMROD, Joel ; BAKIJA, Jon — Taxing ourselves : a citizen's guide to the great debate over tax reform. 2nd ed.. Cambridge, Mass. : MIT Press, 2000. [BP 336.2 SLE].