Taxation I

 

Accounting, Publication in the Diário da República - Despacho nº 13772/2014 - 12/11/2014

5 ECTS; 1º Ano, 2º Semestre, 60,0 TP

Lecturer
- Maria da Conceição de Jesus Fortunato

Prerequisites
Not applicable.

Objectives
On completion of the module students should be aware of the importance of fiscal problems in business administration, know the basic concepts of tax and understand the
structure and essential concepts underpinning tax law and the tax
system.

Program
1- Introduction to taxes
2 ? Personal Income Tax
3 ? Added-Value Tax.

Evaluation Methodology
Two midterm tests (50% of the final grade).
Exam (minimum mark of 10/20 is required to pass).

Bibliography
- Tributários, C. (2020). Códigos Tributários . Coimbra: Almedina
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Fernandes, M. (2020). Manual de Preenchimento da Declaração Modelo 3 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