Class Taxation

Provide the students of the Management bachelor with sufficient scientific knowledge in the area of taxation and technical skills necessary for the proper control and handling of existing taxes, indispensable for the higher education in Business Management. During the semester will be presented and developed several exercises on different themes so that the student consolidates his theoretical basis.

1. Introduction and framework;

2. The State's Financial Activity and the need for tax creation;

3. Fundamental Principles of Tax Law: the current Legal-Constitutional Principles in tax matters;

4. The sources of tax law;

5. Interpretation and application of the tax rule;

6. The tax legal relationship;

7. Personal Income Tax - IRS;

8. Corporate Income Tax - IRC;

9. Value Added Tax - VAT;

10. Taxation of Heritage;

11. Other Taxes: General.

Classes given using communication technologies, with interactivity and group participation and open discussion of topics and cases.

SOUSA, Domingos Pereira de -  Direito Fiscal e Processo Tributário, Edições Universitárias Lusófonas, Lisboa, 2022

SOUSA, Domingos Pereira de -  As tributações autónomas e a dupla tributação das empresas. Breve reflexão sobre as incoerências do sistema fiscal português, ULP Law Review, Special edition, janeiro de 2022.

Campos, Leite, Rodrigues, B., Sousa, J. - Lei Geral Tributária Anotada e Comentada. Ed. Encontro da Escrita, 2012.

Colectânea de Legislação Fiscal, Porto Editora.

Constituição da República Portuguesa

Lei Geral Tributária

Códigos do IRS, IRC, IVA

Estatuto dos Benefícios Fiscais