Taxation

Master's degree in Auditing and Financial Analysis
5 ECTS; 1º Ano, 1º Semestre, 41,0 TP

Lecturer

Prerequisites
Not applicable.

Objectives
On completion of this course the students should: be aware of the importance of fiscal issues in corporate management;know the main concepts of tax law; know the construction of different bases, settlement and payment of taxes (Property Taxes, VAT, Individual Income Tax and Trade Income Tax).

Program
Introduction to Taxation - framing and importance.
Tax General Theory - Concept, structure and tax dynamics, principles of taxation, characteristics, stages and classification of taxes.
Tax Law Basics - Sources, Interpretation and Integration of tax law, application of tax laws in Space and Time, subject and guarantees the tax obligation, defense of the taxpayers - the General Tax Law, Procedure and the tax process and the tax enforcement.
Taxation, Economy and Management - level of taxation, structure and fiscal policy.
The Portuguese tax system - Recent Developments, current structure and future trend.
Property Taxes, VAT, Individual Income Tax and Trade Income Tax.

Evaluation Methodology
One test (60%, minimum of 7 points).
Practical assignment (40%).
Examination (minimum of 10 points).

Bibliography
- Nabais, J. (2014). Direito Tributario. Porto: Vida Economica
- -, -. (2012). Direito Fiscal. Coimbra: Almedina
- Xavier, A. (2015). Codigos Tributarios. Coimbra: Almedina
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina

Method of interaction
Lectures and case study analysis.

Software used in class
Not applicable.