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Undergraduate in Contabilidade

Taxation II

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

5 ECTS; 2º Ano, 1º Semestre, 60,0 TP

Lecturer
- Maria da Conceição de Jesus Fortunato

Prerequisites
Not applicable.

Objectives
The main goal of this course is to provide the students with the
theories and techniques that will enable them to understand the essential concepts of tax law and the tax system and will familiarize themselves with tax values and the trade income tax and property taxes.

Program
1 ? Corporate Income Tax
2 ? Property Taxes

Evaluation Methodology
One written test (50% ) and end-of-semester test (50% of final grade) .
Examination (pass mark: 10/20).

Bibliography
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Tributários, C. (2022). Códigos Tributários. Coimbra: Almedina
- Sousa, A. (2022). IRC- Coleção Essencial. Lisboa: OTOC

Teaching Method
Lectures and case studies.

Software used in class

 

 

 


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