Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011
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 and be familiar with the different taxable values and income taxes (IRS/IRC).
Program
Introduction;
Taxes;
Tax law;
Taxation, economics and management
Individual Income Tax
Trade Income Tax
Evaluation Methodology
Two tests (15% each).
Practical assignment (70%).
Examination.
Bibliography
- Silva Fernandes, J. (2005). Manual do IVA. Lisboa: Publisher Team
- Devessa, J. (2012). IMT.IMI.IS. Coimbra: Almedina
- Jaime, D. e Marcelino, J. (2012). IRS.IRC.EBF. Coimbra: Almedina
- Marcelino, J. (2012). IVA.RITI. Coimbra: Almedina
Teaching Method
Lectures and case study analysis.
Software used in class
