IPLUSO 18276

Taxation

• ApresentaçãoPresentation

  It is intended that students at the end of this UC will be able to understand and use the legal concepts of taxation of the portuguese tax system in the sense that they can be applied in the exercise of their professional activity within the scope of management strategic of companies. 
• ProgramaProgramme

  I Introduction Public financial activity Financial law and Tax law Tax notion and related figure distinction Tax classification Constitucional principles of tax law The tax legal relationship: persons, objet, constitution, modification and termination  The tax phases: Incidence, release, settlement and collection.   II The portuguese tax system structure of the portuguese tax system The typology of national taxes: Taxes on consumption, income and wealth Brief analysis of VAT: The taxable base and the calculated tax. Brief analysis of RITI and fundamental rules of foreign trade Brief analysis of IRS and IRC and calculation of taxable income Brief analysis of wealth taxes.
• ObjectivosObjectives

  The objetives of this UC are to understand the concepts of tax nature for managing organization in compettitive environment and use appropriate methods to perform theses functions at headquarters businessin resolving issues of a theorical or pratical nature that involve matters of taxation of corporates or singles persons. 
• BibliografiaBibliography

  Bibliografia principal (Referenciação APA) Constituição da República Portuguesa Lei Geral Tributária Códigos do IRS, IRC, IVA e legislação avulsa Estatuto dos Benefícios Fiscais
• MetodologiaMethodology

  The following methodoligies will be used : Continous assessment : - Preparation of one written test with a weighting of 40%; - One written group work with a weighting of 50%. - Participation in academic activities - 10% weighting. - Mandatory attendance in at least 75% of classes.  
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não