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Auditoria e Finanças

Tax Management

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Publication in the Diário da República: Despacho n.º 10361/2016 - 17/08/2016

5 ECTS; 1º Ano, 2º Semestre, 30,0 TP , Cód. 39257.

Lecturer
- Paulo Jorge Gomes Bragança (1)(2)

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
Not applicable

Objectives
Students should be aware of the importance of tax planning in business administration and have a sound knowledge of the Portuguese tax system with a focus on corporate activity: tax on property, VAT, personal income tax (IRS) and trade income tax (IRC) and associated procedures.

Program
1. Taxation and management: framework and importance
2. Tax management and legal security: LGT and CPPT topics.
3. The Portuguese tax system: issues/themes resulting from recent developments - taxes on property, value-added tax (IVA), personal income tax (IRS) and trade income tax (IRC).
4. Tax management of corporate investment and funding
5. Tax and corporate strategy
6. Tax and business intern

Evaluation Methodology

Bibliography
- Pereira, M. (2011). Fiscalidade. Coimbra: Almedina
- Universitário, C. (2023). Códigos Tributários . Coimbra: Almedina
- Xavier, A. (2014). Direito Tributário Internacional. Coimbra: Almedina

Teaching Method
Teaching/learning methods involve theoretical presentations, problem-solving, demonstrations and debates on the form and substance of tax obligations.

Software used in class

 

 

 


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