Base Knowledge
Knowledge about legislation, the hierarchy of laws and their application in time and space (obtained from secondary education) are desirable.
Teaching Methodologies
1. Verbal methods (say), making use of the following educational resources: exposition, explanation, dialogue and questioning;
2. Intuitive Methodologies (show), making use of the following educational resources: demo, audio-visual and written texts;
3. Active methodologies (do), making use of the following educational resources: group work and case studies.
Learning Results
Understand the Portuguese tax system.
Learn the applicable legislation and learn how to frame and solve practical cases related to IRS, IRC and VAT.
Understand the articulation with the other curricular units, namely those that allow the calculation and liquidation of direct and indirect taxes.
The training in Taxation aims to provide future business management professionals with a theoretical-practical mastery of tax systems.
Program
1. Introduction to the Portuguese tax system (general concepts, taxes, stages of a tax, guarantees for taxable persons)
2. Personal Income Tax (IRS) (rules of incidence, exemptions, calculation of taxable income, rates and deductions)
3. Corporate Income Tax (IRC) (rules of incidence, exemptions, calculation of taxable income, rates and payment rules)
4. Value Added Tax (VAT) (incidence rules, exemptions, rates and payment rules)
Grading Methods
1. The approval in the curricular unit can be obtained by two processes:
a) Periodic evaluation, consisting of three tests:
(1) The first will have a weighting of 30% in the final grade;
(2) The second will have a weighting of 35% in the final grade;
(3) The third will be carried out on the date set for that purpose by the competent body, and will have a weighting of 35% in the final grade.
(4) The first and the second test focus on the contents taught until the week preceding its realization;
(5) For approval, the weighting of the three tests must result in a minimum score of 9,5 values and no minimum score is required in any test.
b) Evaluation by exam, which consists of an exam on the entire program of the curricular unit, to be carried out in periods: (1) normal, (2) appeal, (3) special or (4) extraordinary, which may to be defined by legally and statutory competent bodies, with a minimum classification of 9,5 values for approval.
2. All referred classifications are reported on a scale from zero (0) to twenty (20) values.
3. In accordance with article 23 of the IPC CTeSP Academic Regulation, assessment and approval under a periodic assessment regime will depend on attendance at least 75% of the class hours elapsed since the date of enrollment and registration. For assessment and approval by exam, that percentage is 50%.
4. Omissions and doubts regarding interpretation will be resolved in accordance with the Academic Regulation of CTeSP of Escola Superior de Tecnologia e Gestão de Oliveira do Hospital and / or in accordance with the Academic Regulation of CTeSP of Instituto Politécnico de Coimbra.
Internship(s)
NAO
Bibliography
Legislation
Administrative and Judicial Procedure Code
Corporate Tax Code
General Taxation Law
Personal Income Tax Code
Tax Benefits Statute
Value Added Tax Code
VAT System for Intra-Community Transactions
Books
Abreu, J. & Pereira, L. (2025). Fiscalidade exercícios – 2000 questões sobre IRS, IRC, IVA, IMI, IMT, SELO. Edições Almedina.
Catarino, J. R. & Guimarães, V. B. (2021). Lições de fiscalidade – Princípios gerais e fiscalidade interna. (7.ª ed.). Almedina.
Martins, A., Taborda, D. & Sá, C. (2025). A dedutibilidade de gastos no IRC – Uma análise económico-fiscal (2.ª ed.). Edições Almedina.
Nabais, J. C. (2019). Direito fiscal. (11.ª edição). Edições Almedina.
Palma, C. (2025). Estudos de IVA VIII. Edições Almedina.
Pereira, P. R. (2025). Manual de IRS. (6.ª ed.). Edições Almedina.
Rocha, I. & Rocha, J. (2025). Fiscal – edição académica (35.ª ed.). Porto Editora.
Sarmento, J. M. & Matos, C. (2023). Manual teórico-prático de IVA: Mais de 200 exercícios e questões práticas (4.ª ed.). Edições Almedina.
Sarmento, J. M., Pinto, M. & Nunes, R. (2023). Manual teórico-prático de IRC: Mais de 250 exercícios e questões práticas (5.ª ed.). Edições Almedina.
Teixeira, G. (2025). Manual de direito fiscal – Da teoria à prática (7.ª ed.). Edições Almedina.
Vasques, Sérgio (2024). Manual de direito fiscal. (2.ª ed.). Edições Almedina.
Vasques, S. (2025). Cadernos IVA 2025. Edições Almedina.