Business Taxation

The teaching and learning methodology is based, initially, on the use of the expository method of the theory underlying tax policy and the
objectives of a tax system, the study of the corporate taxation regime, in the different stages of growth and development, with special focus
on the tax impact of Accounting and Financial Reporting Standards on the calculation of taxable profit, the closure and closure of
companies. Subsequently, and in a second phase, the teaching method involves analysis and different practical cases, encouraging
students to discuss them and search for the most efficient solution from the point of view of tax management. Finally, the tax framework of
the cases presented is carried out, as well as the fulfillment of all underlying tax obligations. Additionally, students are invited to prepare a
paper on a Fiscal Policy Report.

The Business Taxation curricular unit has the following objectives:
i) Characterize the Portuguese tax system and compare it with tax systems in the European Union and the international market;
ii) Frame the company taxation regime from its incorporation to the closure and closure of the company;
iii) Analyze the tax impact of Financial Reporting Accounting Standards (NCRF);
iv) Train business staff with knowledge in the field of corporate taxation.
At the end, the student must have the following skills:
a) characterize the Portuguese tax system and compare it with tax systems in the European Union and internationally;
b) analyze the different tax options for company taxation, in particular the tax impact of the NCRF;
c) provide tax advice and management to companies, at the different stages of the process of growth and development of business activity,
from incorporation to dissolution and liquidation.

I – Fiscal Policy and compared tax systems
1.1 Principles and objectives of a tax system
1.2 Level of Taxation and tax structure in the national and international context
II – Taxation and the constitution of the legal form
1- Corporate and non-corporate company
2- Simplified income taxation regimes and organized accounting regime
III – The general corporate taxation regime and the fiscal impact of Financial Reporting Accounting Standards (NCRF)
1- NCRF 6; NCRF 7; NCRF 8; NCRF 9, NCRF 10, NCRF 11, NCRF 12, NCRF 18
IV – The taxation regime for companies in the dissolution, liquidation and insolvency of companies

NAO