IPT Logotipo do IPT

Gestão de Empresas

Taxation I

<< back to Curriculum Plan

Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016

5 ECTS; 1º Ano, 2º Semestre, 60,0 TP , Cód. 9152311.

Lecturer
- Arlindo José Bernardo Dinis (1)(2)

(1) Docente Responsável
(2) Docente que lecciona

Prerequisites
Not applicable

Objectives
On completion of the programme, students should be aware of the importance of the rules and principles of the taxing system as well as taxable values of the various taxes on personal income tax (IRS) and value-added tax (IVA).

Program
1- Tax system - framework;
2 - Personal Income Tax;
3 - Value-added tax.

Evaluation Methodology
Two written tests (50% of the final mark each).
Examination (pass mark: 10/20).
Responses in evaluation that are not and/or unduly justified with the respective legal basis will not be considered.

Bibliography
(2011). Fiscalidade. Coimbra: Almedina
(2021). Codigos Tributarios . Coimbra: Almedina
(2021). Manual de Preenchimento da Declaração Modelo 3 do IRS. Lisboa: Ordem dos Contabilistas Certificados
(2021). Manual de Preenchimento da Declaração Periódica do IVA e anexos. Lisboa: Ordem dos Contabilistas Certificados

Teaching Method
Lectures and practical sessions focusing on the analysis of applicable tax law and regulations. Case study analysis.

Software used in class

 

 

 


<< back to Curriculum Plan
NP4552
Financiamento
b-on
santander
erasmus
catedra
portugal2020
centro2020
compete2020
crusoe
fct
feder
fse
poch
portugal2030
poseur
prr
republica
UE next generation
Centro 2030
Lisboa 2020
co-financiado