Taxation

Recommended Prerequisites

Students should have a significant knowledge about financial accounting. Legal text interpretation skills are also relevant.

Teaching Methods

The teaching method will have a legal component and discussion of case studies.

Cases will deal with the application of income taxation and consumption in the management activity..

The relationship of taxes  with accounting, law and finance will be emphasized

Learning Outcomes

Overall objectives

Give the students the ability to understand the taxation of individual income, corporate income and consumption taxation.

Specific objectives

Students should:

- be able to analyze the legal interpretation framework of taxes covered

- understand the link between management and taxes, mainly at the financial level and compliance needs

- analyze the relation between taxes, investment return and tax planning

Generic competencies

To develop students´ ability to analyse and decide between alternatives when dealing with taxation of individuals and firms.

Specific competencies

- Develop a framework to analyse tax questions

- Develop the capacity to study possible alternatives

- To focus on choosing the best option, regarding legal dispositions and firm´s tax management.

Work Placement(s)

No

Syllabus

- Introduction

- The personal income tax: main features

- The corporate income tax. Main features

- The VAT: national and intra- EU legal framework

Head Lecturer(s)

António Manuel Ferreira Martins

Assessment Methods

Assessment
Periodic or by final exam as given in the course information: 100.0%

Bibliography

MARTINS, A., SÁ, C., TABORDA, D. A dedutibilidade de gastos no IRC: uma análise económico-fiscal, Almedina, Coimbra, 2020.

MARTINS, A., TABORDA, D., Taxes and Management: an Introduction, Almedina, Coimbra, 2017.

BASTO, José Guilherme Xavier de — IRS : incidência real e determinação dos rendimentos líquidos. Coimbra : Coimbra Editora, 2007.

MARTINS, Martins - Os preços de transferência no IRC. Coimbra: FEUC, 2011.

MORAIS, Rui Duarte - Apontamentos ao Imposto sobre o Rendimento das Pessoas Colectivas. Reimp. da ed. de Nov. 2007. Coimbra : Edições Almedina, 2009.

PINTO, José Alberto Pinheiro – Fiscalidade. 5ª ed.. Lisboa : Áreal Editores, 2011.

PORTUGAL - Código do IVA e legislação complementar : comentado e anotado. 2ª ed.. Filipe Duarte Neves. Porto : Vida Económica, 2012.

PORTUGAL – IRS ; IRC ; IMI ; IMT ; EBF. Joaquim Serrano Santos. Lisboa : Petrony, 2013.

SLEMROD, Joel ; BAKIJA, Jon - Taxing ourselves : a citizen's guide to the debate over taxes. Cambridge, Mass. : MIT Press, 20