Introduction to Taxation

The development program will be faras
far as possible, through the use of active methods, involving the
participation of students, fostering a theoretical and practical perspective of the matters discussed concerning
taxation and learning based on knowhow
. For this, the explanation of the theoretical and conceptual issues of
discussion will be combined with practical situations and solving pedagogical exercises (individually or in
groups), making a constant appeal to the assessment of students in order to foster critical thinking and vision.
Through the final exam, in which students conduct an assessment test values listed for 20.

Introduction to Taxation subject aims to study and analyse Portuguese tax system taxes in specialty. Thus, the
student at the end of the course taught should have the necessary knowledge and sufficient:
a) Understanding and objectives of taxation, relating them under interdisciplinary perspective, with the purpose
of Management, Economics, Accounting and Law;
b) To characterize and understand the structure of the Portuguese tax system;
c) Distinguish, characterize and understand the operation of various types of taxes, including the tax on
personal income (IRS), the tax on corporate income (IRC), the value added tax (VAT) , the property tax (IMI), the
municipal tax on transfers (IMT), the stamp duty.

1 INTRODUCTION
1.1. Preliminary aspects
1.2 The Study of Tax
1.3 The Portuguese Tax System evolution,
perspectives, commentary and criticism
2 THE SPECIFIC TAX
2.1 Taxes on income
2.1.1 Taxation of Individuals income (IRS)
2.1.2 Taxation of corporate income (IRC)
2.2. Value Added Tax (VAT)

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