IPLUSO 1894

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

  Description of contents 1. The tax 2. Tax law 3. Taxation, economics and management 4. The Portuguese tax system: recent developments, current structure and future perspectives 5. Systematic study of the main taxes (tax on consumption, income and assets of corporates and singles persons)
• ObjectivosObjectives

  The objectives of this UC are to understand the concepts of tax nature for managing organizations in competitive environment and use appropriate methods to perform these functions at headquarters business in resolving issues of a theoretical or practical nature that involve matters of taxation of corporates or singles persons.    
• BibliografiaBibliography

  PricewaterhouseCoopers/AG. Coletânea Tributária Anotada. 14ª Edição. Lisboa: Letras e Conceitos, 2024. Coleção Legislação FISCAL. Códigos tributários e legislação conexa, 22ª Edição. Porto: Porto Editora, 2024. 
• MetodologiaMethodology

  The following methodologies will be used; Continuous assessment will be carried out as follows: - Expository classes by the teacher based on tax codes. - Participatory classes with student intervention in solving practical cases. - Preparation of a written test with a weighting of 40%. - Preparation of group work with a weight of 50%. - Participation in classes with a weighting of 10%
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  6
• NaturezaNature

  Mandatory
• EstágioInternship

  Não