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Presentation
Presentation
This course unit introduces students to the fundamental aspects of taxation and to knowledge of the Portuguese tax system, promoting an understanding of the main tax frameworks applicable to companies. The course also focuses on the application and interpretation of the IRS, IRC, and VAT regimes, linking the content to concrete business situations and to the analysis of their integration within the organizational context.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 5
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Year | Nature | Language
Year | Nature | Language
2 | Mandatory | Português
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Code
Code
ULP7018-1894
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Prerequisites and corequisites
Prerequisites and corequisites
Not applicable
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Professional Internship
Professional Internship
Não
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Syllabus
Syllabus
S1 - Tax law and other branches of law S2 - The pursuit of State activity S3 - Characterization of the Portuguese Tax System S4 - Taxation on consumption - VAT Value added tax S5 - IRS - Personal Income Tax S6 - IRC - Corporate Income Tax
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Objectives
Objectives
After passing the course unit, students should: LG1 - Distinguish the fundamental aspects of Taxation, as well as the acquisition of knowledge about the Portuguese tax system. LG2 - Apply and frame the IRS, IRC and VAT regimes through interpretation and integration in companies.
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Teaching methodologies
Teaching methodologies
Case Studies. Case Law research. PBL - Problem based learning. Flipped Classroom, and others.
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References
References
Vasques, S. Manual de Direito Fiscal. 2ª eed. 2022 reimp. Almedina. Coimbra.ISBN: 9789724074290 Brás carlos, A. Impostos: Teoria Geral. 2014. Teimp. 2020. Almedina Coletânea de Legislação Fiscal: - Direito Tributário. 2023 . Vida Económica OU - Fiscal. 2023. Porto Editora
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Assessment
Assessment
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
dd-mm-yyyy
30%
Portfolio
dd-mm-yyyy
40%
(...)
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...
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Mobility
Mobility
No
