IPLUSO 18276

Taxation

• ApresentaçãoPresentation

  The main purpose of this course is to ebable students to understand how accountants work with other manager to participate in management decisions in the companys were they worked.
• ProgramaProgramme

  Description of contents 1. Concept of tax and its genesis. 2. Taxes as State revenue and public or collective needs. 3. Taxes and fees - substantive differences. 4. Brief understanding of tax procedure and litigation. 5. The tax phases. Incidence, release, settlement and collection. 6. The structure of the Portuguese tax system. Tax codes: CIRS, CIRC, CIVA, CIMI, CIMT, CIS and CPPT. General Tax Law and General Tax Offenses Regime. 7. The typology of national taxes: Taxes on consumption, income and wealth. 8. Brief analysis of VAT, RITI and IEC. The taxable base and the calculated tax. 9. Brief analysis of IRS and IRC and calculation of taxable income.
• ObjectivosObjectives

  Learning the principal means of the tax system that in the end of the UC the students may be able to work in a competitivr enviroments of the companys.
• BibliografiaBibliography

  MOREIRA, Rita, TAVARES, Francisco et al (colab.) (PricewaterhouseCoopers). Coletânea Tributária Anotada. 14ª Edição. Lisboa: Letras e Conceitos Lda, 2024. ROCHA, Isabel, ROCHA, Joaquim (cood.). Coleção Legislação Fiscal. Códigos Tributários e Legislação Conexa. 22ª Edição. Porto: Porto Editora, 2024.  
• MetodologiaMethodology

  The teaching methodologies aim to develop students' skills in terms of learning that allow them to fulfill each of these objectives that are interconnected with the methodology followed as a way of being able to resolve the tax issues that are posed to them at a business level at the end of the UC.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não