Income Taxation

Elementar knowdelege in accountancy and law

Expository and interactive method, presentation and discussion of theoretical practical
cases.
 

The objectives of this course are as follows:

i) Characterization of the Portuguese tax system;

ii) Comparison of tax systems in the European Union;

iii) To provide accountants, auditors, and managers with theoretical and practical knowledge of taxation, particularly regarding income taxation.

Upon completion, students should have acquired the following skills:

i) Identify the principles and objectives of a tax system;

ii) Characterize and compare the Portuguese tax system within the European context;

iii) Define the personal income tax (IRS) system;

iv) Define the corporate income tax (IRPJ) system, from its incorporation to its closure and termination.

1. Tax Systems: Characterization and Structure

1.1 Characterization of the Tax System in Portugal

1.2 Characterization of the Portuguese Tax System in the European Union

2. Personal Income Tax (IRS)

2.1 Personal and Real Incidence 2.2 Determining Taxable Income and Deductions 2.3 Special IRS Regimes (Tax Transparency Regime) 2.4 Tax Benefits

3. Corporate Income Tax (IRC)

3.1 Personal and Real Incidence 3.2 Determining Taxable Income and Expenses Not Accepted for Tax Purposes 2 de 4 25-08-2025 20:22 – Cidália Maria da Mota Lopes 3.3 Calculating the Taxable Base, Collection, and IRC to Be Paid/Recovered 3.4 Special IRC Regimes (Special Group Regimes) 3.5 Tax Benefits

NAO