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.

Not applicable

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.

SOUSA, Domingos Pereira, Direito Fiscal e Processo Tributário, Lisboa. Edições Universitárias Lusófonas, 2022 CAMPOS, Leite, RODRIGUES, B., SOUSA, J. - Lei Geral Tributária - Anotada e Comentada. Ed. Encontro da Escrita, 2012. Constituição da República Portuguesa Lei Geral Tributária Códigos do IRS, IRC, IVA Estatuto dos Benefícios Fiscais