Taxation I
Cod: 61046
Department: DCSG
ECTS: 6
Scientific area: Management
Total working hours: 156
Total contact time: 15

This Course aims to provide students with the knowledge of the Portuguese tax system, a subject that is of great importance in the lives of citizens and businesses. Thus, the course consists of a theoretical part, on the understanding of the general theory of taxation, and a second part of taxes associated with the study in the specialty, complemented with a third part dedicated to aspects related to international taxation.

Budget
Income
Taxes
Tax system

    Understand the most important aspects of the general theory of taxes;
    Meet the Portuguese tax system (General Tax Law, Income Taxes, Taxes Real Estate, Consumption Taxes);
    Solve practical situations in the VAT, IRS and IRC.

I - Public Expenditure and Revenue
II - Financial Law, Tax Law and Tax Law
III - Nature of Tax Law
IV - Relations with Other Branches Tax Law
V - Sources of Tax Law
VI - Law Enforcement Tax
VII - The Tax Concept
VIII - Legal and Tax Relation
IX - The Taxpayers' Guarantees – General Taxation Law
X - Study of Taxation – Fiscal System in Portugal
XI – International Taxation Aspects

Obrigatória

PEREIRA, Manuel Freitas, Fiscalidade (6ª Edição – 2018), Livraria Almedina

Coletânea de Legislação que contenha pelo menos os diplomas correspondentes ao IRS, IRC, IVA / RITI, IMI, IMT e Estatuto dos Benefícios Fiscais (ex. Fiscal – Edição Académica)

Optional

CATARINO, João; GUIMARAES, Vasco Branco, LIÇÕES DE FISCALIDADE Volume I (8ª Edição 2020)

E-learning.

Continuous assessment is privileged: 2 or 3 digital written documents (e-folios) during the semester (40%) and a presence-based final exam (p-folio) in the end of the semester (60%). In due time, students can alternatively choose to perform one final presence-based exam (100%).

Recommended Prerequisites: Financial Accounting.