Taxation I

Business Administration, Publication in the Diário da República - Despacho nº 3393/2016 - 04/03/2016

5 ECTS; 1º Ano, 2º Semestre, 60,0 TP

Lecturer
- Maria da Conceição de Jesus Fortunato
- Paulo Jorge Gomes Bragança

Prerequisites
Not applicable

Objectives
On completion of the programme, students should be aware of the importance of the rules and principles of the taxing system as well as taxable values of the various taxes on personal income tax (IRS) and value-added tax (IVA).

Program
1- Tax system - framework;
2 - Personal Income Tax;
3 - Value-added tax.

Evaluation Methodology
Two written tests (50% of the final mark each).
Examination (pass mark: 10/20).

Bibliography
- Tributarios, C. (2020). Codigos Tributarios . Coimbra: Almedina
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Fernandes, M. (2020). Manual de Preenchimento da Declaração Modelo 3 do IRS. Lisboa: Ordem dos Contabilistas Certificados
- Carrapiço, J. (2020). Manual de Preenchimento da Declaração Periódica do IVA e anexos. Lisboa: Ordem dos Contabilistas Certificados

Method of interaction
Lectures and practical sessions focusing on the analysis of applicable tax law and regulations. Case study analysis.

Software used in class