Teaching Methodologies
The curricular unit operates in person and includes:
a) Theoretical presentations, using texts, Powerpoint support and other materials followed by discussion of some theoretical points and practical application (carrying out exercises; text commentary).
b) The teaching method will vary depending on the topics, and may be more interactive, more expository or mixed. Class support materials are available through the Moodle platform.
b) Weekly tutoring: individualized monitoring of the autonomous work carried out by students.
– Autonomous work by students: Documentary research; investigation; Problem solving.
Learning Results
The overall objective of the curricular unit is to provide students with basic knowledge to enable them to develop their own skills that allow them to frame the options offered to companies and individuals within the set of rules and decisions of a fiscal nature. In this context of accelerated change in tax legislation, the aim is to combine theory with the resolution of practical cases.
The aim is to guarantee learning that prepares the student with a solid foundation of knowledge capable of allowing them to respond appropriately to tax management problems.
In summary, the aim is:
– Understand the importance of taxation for decision-making;
– Study and understand the structure of the Portuguese tax system in order to distinguish and characterize the various types of taxes and understanding their operating mechanisms;
– Complement knowledge of management, accounting and law, promoting interdisciplinarity;
– Provide future professionals with a set of basic knowledge that allows them to ensure the tax regularity of companies and individuals.
Program
1. Introduction
1.1. General Aspects
1.2. General tax theory – brief references
1.3. Tax Study
1.4 Classification of Taxes (types of taxes)
1.5 Tax system – Typology
1.6 The Portuguese Tax System
1.7. Tax benefits and tax expense
2. Specialty taxes
2.1. Personal income taxes
2.2. Wealth taxes
2.2.1. IMT
2.2.2. IMI
2.2.3 AIMI
2.2.4. IS
2.2.5. Tax benefits
Internship(s)
NAO
Bibliography
Código do IRS
Código do IMT
Código do IMI
Código do Imposto Selo
Estatuto dos Benefícios Fiscais
Lei Geral Tributária (LGT)
Brás Carlos, A., Antunes Abreu, I., Ribeiro Durão, J., Emília Pimenta, M., 2023, “Guia dos Impostos em Portugal”, Quid Juris.
Casalta Nabais, J., 2023, “Direito Fiscal”, Almedina, 11ª edição.
Ricardo Catarino, J., Branco Guimarães, V., 2021, “Lições de Fiscalidade: Princípios Gerais e Fiscalidade Interna”, Almedina, 7ª edição.
Ricardo Catarino, J., Branco Guimarães, V., 2015, “Lições de Fiscalidade – Vol. 2”, Almedina.
Duarte Morais, R., 2012, “Manual de Procedimento e Processo Tributário”, Almedina.
Leite Campos, D., Silva Rodrigues, B., Lopes de Sousa, J., 2012, “Lei Geral Tributária – comentada e anotada”, Encontro da Escrita, 4ª edição.
Freitas Pereira, M., 2018, “Fiscalidade”, Almedina, 6ª edição
Brás Carlos, A., 2016, “Impostos – teoria geral”, Almedina, 5ª edição.
Xavier de Basto, 2007, “IRS – Incidência real e a determinação dos rendimentos líquidos”, Coimbra editora.
Duarte Morais, R., 2014, “Sobre o IRS”, Almedina, 3ª edição.
Faustino, M., 2003, “O dever de retenção na fonte e outros deveres autónomos de cooperação em IRS”, Áreas Editora.