Taxation

Category: Discipline
  • Não
  • It is intended that students at the end of this UC will be able to understand and use the legal concepts of taxation of the portuguese tax system in the sense that they can be applied in the exercise of their professional activity within the scope of management strategic of companies. 
  • Semestral

  • Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.

    Exemplo:

    Descrição

    Data limite

    Ponderação

    Teste de avaliação

    19-11-2025

    40%

    Trabalho de grupo 

    07-01-2026

    50%

    Participação nas aulas 

     

    10%

     

    Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...

     
  • I Introduction Public financial activity Financial law and Tax law Tax notion and related figure distinction Tax classification Constitucional principles of tax law The tax legal relationship: persons, objet, constitution, modification and termination  The tax phases: Incidence, release, settlement and collection.   II The portuguese tax system structure of the portuguese tax system The typology of national taxes: Taxes on consumption, income and wealth Brief analysis of VAT: The taxable base and the calculated tax. Brief analysis of RITI and fundamental rules of foreign trade Brief analysis of IRS and IRC and calculation of taxable income Brief analysis of wealth taxes.
  • The objetives of this UC are to understand the concepts of tax nature for managing organization in compettitive environment and use appropriate methods to perform theses functions at headquarters businessin resolving issues of a theorical or pratical nature that involve matters of taxation of corporates or singles persons. 
  • Mandatory
  • The following methodoligies will be used : Continous assessment : - Preparation of one written test with a weighting of 40%; - One written group work with a weighting of 50%. - Participation in academic activities - 10% weighting. - Mandatory attendance in at least 75% of classes.  
  • Português
  • Bibliografia principal (Referenciação APA) Constituição da República Portuguesa Lei Geral Tributária Códigos do IRS, IRC, IVA e legislação avulsa Estatuto dos Benefícios Fiscais
  • 4
  • 0
  • 5
  • 2
  • IPLUSO3564-18276
  • Taxation
  • 18276
  • 3564
  • Accounting and Management

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