- 4 ECTS
- Taught in Portuguese
- Continuous Assessment
- relevant skillset
At the end of the semester, students should be able to:
1. Describe the general principles of the Portuguese tax system. , Their respective organization and structure of tax revenues.
2. Explain the organization of the Portuguese tax system.
3. Describe the structure of tax revenues.
4. Acquire conceptual, normative and applied knowledge of the following taxes : IVA,IRC,IMI,IMT,IS.
Basic knowledge of Accounting and Tax Law.
A mixed methodology is adopted, applying exhibition methods, using the PowerPoint or direct Internet illustrations, for the initial presentation of the material, and participatory methods in order to stimulate the autonomous construction of learning. Emphasis is placed on self-discovery and collective discussion in order to consolidate the knowledge obtained from group work.
Body of Work
1- "Imposto sobre o Valor Acrescentado"
2 - "Imposto sobre o Rendimento de Pessoas Coletivas"
3 - "Imposto Municipal sobre Imóveis"
4 - "Imposto Municipal sobre as Transmissões Onerosas de Imóveis"
Carlos, A. B., Abreu, I. A., Durão, J. R., & Pimenta, M. E. (2015). Guia dos Impostos em Portugal, Lisboa: Quid Juris.
Clotilde Celorico Palma, (2015). Introdução ao Imposto Sobre o Valor Acrescentado,N.º 1 da Colecção, (Reimpressão da 6.ª Edição de 2014), Coimbra: Almedina.
Códigos do : IRS, IRC, IVA e Estatuto dos Benefícios Fiscais – edições atualizadas
João Catarino e Vasco Guimarães. (2014). Lições de fiscalidade. Coimbra: Almedina
Nabais, J. C. (2015). Introdução ao Direito Fiscal das Empresas, (2ª edição), Coimbra: Almedina.
Pereira, M. H. F. (2014). Fiscalidade. (5.ª ed.). Coimbra: Almedina.
Pinto, N. C. (2011). A tributação das sociedades não residentes sem estabelecimento estável em Portugal. Vida Económica.
Teixeira, G. (2015). Manual de Direito Fiscal. (3.ª ed.). Coimbra: Almedina
- National Tax Journal\-\- International Tax Review
- Fiscal Studies
- International Tax and Public Finance
1 - Presentation of the FUC to the students, Objectives of the UC and respective programmatic contents. Bibliography recommended. Method of evaluation.
2 - Value Added Tax
3 - Value Added Tax
4 - Value Added Tax
5 - Value Added Tax
6 - Corporate Income Tax
7 - Corporate Income Tax
8 - Corporate Income Tax
9 - Corporate Income Tax
10 - Corporate Income Tax
15 - Reviews
Demonstration of the syllabus coherence with the curricular unit's objectives
Section 1 and section 2 of the goals are achieved through the integration of all program points. The 3rd point "describe the structure of tax revenues", is achieved by point 1 of the syllabus. Point 4 of the goals "Acquiring conceptual, normative and applied knowledge of the following taxes:. IRS, IRC and VAT", is reached by all the points of the syllabus.
Demonstration of the teaching methodologies coherence with the curricular unit's objectives
The objectives are achieved by combining the theoretical exposition, with the reading of the codes of these taxes and then of self-discovery processes and discussion in class of difficulties and successes. These objectives are adapted to reality by preparing and writing that deal with the same topic, group work developing the same topics following available guidelines.
|relevant generic skill||improved?||assessed?|
|Achieving practical application of theoretical knowledge|
|Balanced decision making|
|Commitment to effectiveness||Yes|
|Commitment to quality||Yes|
|Event organization, planning and management||Yes|
|Problem Analysis and Assessment||Yes||Yes|
|Relating to others||Yes|
|Understanding multiculturalism and valuing diversity|
|Written and verbal communications skills||Yes||Yes|