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ISLA Santarém 1894

Taxation

Human Resources Management
  • ApresentaçãoPresentation
    This course introduces the fundamentals of tax law, addressing sources and interpretation of tax regulations, as well as income and expenditure taxation techniques, preparing students to frame and resolve specific tax situations.
  • ProgramaProgramme
    Framework and scope of tax law. Sources of Tax Law. Related concepts. Interpretation and application of tax rules. The Portuguese tax system. Tax Benefits Statute. Income Taxes. Introduction - Tax Law 1.1 Background and scope of tax law 1.2 Relevant Concepts General Tax Law - Framework 2.1 The Tax 2.2 The classification of different taxes 2.3 Guiding Principles 2.4 The tax legal relationship 2.5 Tax Systems 2.6 The Portuguese Tax System Personal Income Tax 3.1 Introduction 3.2 Incidence 3.3 Determination of Collectable Income 3.4 Fees 3.5 Settlement 3.6 Payment 3.7 Withholding Tax 3.8 Ancillary Obligations and Surveillance Deductions from tax collection in respect of the tax payable or receivable 4.1 Category A 4.2 Category B 4.3 Category E 4.4 Category F 4.5 Category G
  • ObjectivosObjectives
    O1. Enable students to understand real-life situations in the field of tax law. O2. Introduce students to the main sources of tax law, as well as techniques for interpreting tax regulations. O3. Enable students to properly apply income and expenditure tax techniques. C1. At the end of the course, students should be able to develop correct reasoning when faced with tax situations and apply the most appropriate techniques to each situation relating to taxes and the respective tax framework.
  • BibliografiaBibliography
    Carlos, A. B., et al. (2023). Guia dos impostos em Portugal 2023. Lisboa, Portugal: Rei dos Livros. Lisbon International Press. (2023). Fiscalidade portuguesa: O IRS, IRC e IVA exemplificado. Lisboa, Portugal: Lisbon International Press. Pereira, Manuel Henrique de Freitas(2023) Fiscalidade. Editora Almedina. PwC Portugal. (2024). Guia fiscal 2024 (IRS, IRC, IVA). Lisboa, Portugal: PwC.
  • MetodologiaMethodology
    Face-to-face:  1. Expository method: the defined program content is explored. In addition, the demonstrative method is used to present concrete examples of how the content can be applied. 2. Case study-based learning aimed at discussing and finding solutions to problems identified by students or proposed by the teacher. Independent: 3. Guided research proposed by the teacher to consolidate the topics under study and provide input for the practical work developed by students.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    4
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não
  • AvaliaçãoEvaluation

    A avaliação curricular será concretizada através de um trabalho (40%) e de um teste (60%). 
    A avaliação final será realizada através de exame escrito (100%).