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IPLUSO 1894

Taxation

Business Management
  • 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 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
    Bibliografia principal (Referenciação APA) Constituição da República Portuguesa Lei Geral Tributária Códigos do IRS, IRC, IVA e legislação avulsa Estatuto dos Benefícios Fiscais.  
  • MetodologiaMethodology
    Teaching methodologies consist of Theoretical exposition of the UC's programmatic contents and the explanation and articulation of the respective themes, as well as the corresponding legal regulations. In the analysis and resolution of practical exercises with a view to the practical application of the teachings transmitted and study carried out by students. Assessment regime: The continuous assessment has a weight of 100%: Two written exercises (tests) that will have a weighting of 45% each. The assessment tests are prepared on dates previously agreed with the students and on a day corresponding to the school calendar. The remaining 10% are based on oral intervention and participation in classes. The student must obtain a weighted average equal to or greater than 10 values. None of the written test grades can be equal to or less than 8 points.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não