Taxation

The content will be developed on the basis of a theoretical-practical approach, building a basic frame of reference, both through exposition
and practical cases.
These approaches will be complemented, from an application perspective, with case analysis and problem solving.
The development of skills will be enhanced through the interpretation of legislation and its application to concrete situations.
In summary, the methodology to be used is as follows:
Expository method, using various media (blackboard, slide projection, etc.).
Interrogative/interactive method, where students are questioned at the end of the lesson about the main contents covered;
In the discussion and presentation of practical cases, the above methods (expository and interactive) will be used simultaneously.

The aim of the Taxation course is to provide students with an in-depth understanding of tax issues relevant to HRM.
The learning objectives (LO) are:
LO1) Understand the importance of taxation for decision-making in Human Resources Management.
LO2) Know the structure of the Portuguese tax system and distinguish the types of taxes, with a focus on income, consumption and
property taxation applicable to HRM.
LO3) Develop tax skills applied to HRM, including the application of knowledge to the taxation of employee income, consumption taxes and
property tax rules.
LO4) Apply tax provisions to income taxation and remuneration practices.
LO5) Understand the impact of consumption taxation on resources and expenditure in people management.
LO6) Know and apply tax rules on the taxation of company assets.

The Portuguese tax system: presentation and characterization
2. Income tax
2.1 Personal income tax (IRS)
2.2 Corporate income tax (IRC)
3. Taxes on consumption
3.1 Value added tax (VAT)
3.2 Stamp duty (IS)
4. Property taxes
4.1 Municipal property tax (IMI)
4.2 Municipal property transfer tax (IMT)

NAO