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Presentation
Presentation
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.
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Class from course
Class from course
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Degree | Semesters | ECTS
Degree | Semesters | ECTS
Bachelor | Semestral | 4
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Year | Nature | Language
Year | Nature | Language
1 | Mandatory | Português
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Code
Code
ULHT32-1894
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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
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
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Objectives
Objectives
At the level of competences, the student should acquire solid knowledge on issues related to taxation
within the scope of management.
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Teaching methodologies and assessment
Teaching methodologies and assessment
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.
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References
References
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
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Office Hours
Office Hours
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Mobility
Mobility
No