Taxation

Year
1

Academic year
2021-2022

Code
02032355

Subject Area
Management

Language of Instruction
Portuguese

Mode of Delivery
Face-to-face

Duration
SEMESTRIAL

ECTS Credits
6.0

Type
Elective

Level
2nd Cycle Studies - Mestrado

Recommended Prerequisites

Financial accounting; Tax law.

Verbal methods, followed by practical problem solving.

This course provides knowledge on fiscal policy and procedures, by solving practical cases, and enabling students:

1. understand the Portuguese tax system on a global perspective

2. understand the specific characteristics of personal income tax, corporate tax and value added tax

3. provide knowledge on tax management for public and private organisations.

1.Characterisation of the Portuguese tax system

2. Personal income tax

3. Corporate tax

4. Value added tax

5. Decisions and tax benefits related to personal income tax, corporate tax and value added tax

6. Resolution of pratical cases.

Assessment
Exam: 100.0%

- IRS, IRC, IVA e EBF

-Casalta Nabais, J., 2015, Direito Fiscal, Almedina, 8ª Edição

-Catarino, J.R.; Guimarães, V.B., 2014, Lições de Fiscalidade, Almedina, 3ª Edição

-Freitas Pereira, R.D., 2014, Fiscalidade, Almedina, 5ª Edição

-Xavier de Basto, J.G., 2007, IRS: Incidência Real e Determinação dos Rendimentos Líquidos, Coimbra Editora.