Consumption and Wealthy Taxation

To achieve these objectives, we use the following methodology:
1. Expository method. We use, for this purpose, the different materials that we find convenient (power points,
board, and so on.);
2. Interactive Method, where students will be asked, at the end of class, about the main contents taught;
3. In the discussion and presentation of practical cases appealed to the two methods outlined above
(expository
and interactive).
The student will be evaluated by two phases:
1. Presentation of a theoretical or practical work, whose rules are set by the teacher (5 points);
2. Final Exam (15 points).

Framing
and justify why the taxation of consumption and assets exist in the current tax system (EU and
OECD);
Characterization
of the Portuguese tax system based on consumption and wealth taxation;
Training
of executives and business skills with higher level skills and solid theoretical and practical
knowledge
in the field of tax advisory, in order to a correct management and consequent tax aspects of taxation based on
consumption and wealth.

1. Theoretical justification of taxes on consumption and Heritage
1.1 Principle of benefit and of the principle of ability to pay
2nd. Comparative analysis of the taxation of consumption and capital in the European Union and in the OECD
3rd. Taxing Consumption in Portugal: Value Added Tax (VAT) and excise duties on Consumption
3.1 Introduction
3.2 Personal Incidence: tax unit
3.3 Incidence real: the tax base
3.4 Exemptions
3.5 Value taxable
3.6 Right to deduct
3.7 Determination of tax liability
3.8 Obligations of taxpayers
4th. Property taxation in Portugal: Property Tax (IMI), Municipal Tax Transmissions (IMT) and Stamp Duty (IS)
4.1 Introduction
4.2 Personal Incidence: tax unit
4.3 Incidence real: the tax base
4.4 Exemptions
4.5 Value taxable
4.6 Right to deduction
4.7 Determination of tax liability
4.8 Obligations of taxpayers
5. Discussion and resolution of practical cases

NAO