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.

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

All classes have a theoretical and practical character to allow the immediate application of the concepts
and exposed content. During the semester, work themes are distributed for class exposure and
discussion, encouraging student participation and regular monitoring of subjects. Case studies will be
presented and eventual analysis of decisions of the Tax Administration and the Courts for analysis, study
and discussion.
Pedagogical innovation practices:
Pedagogical practices will be supported by Information and Communication Technologies. Learning
based on interactivity will be privileged, promoting discussion forums, and problem solving. Students,
guided by the teacher, must identify problems and plan and carry out resolution paths. The purpose is to
provide students with the necessary skills for the challenges they face and to increase their
empowerment and autonomy.

NABAIS, José Cassalta - Direito Fiscal. Almedina, 2006.
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