ISLA Santarém 1894

Taxation

• ApresentaçãoPresentation

  The Taxation course aims to provide students with fundamental knowledge of the tax system, exploring the main rules, principles, and instruments that regulate taxation in Portugal. Its scope encompasses the study of direct and indirect taxes, as well as corporate and individual taxation. The area of ¿¿expertise lies at the intersection of accounting, administration, and law, enabling students to understand the importance of taxation as an instrument of economic regulation and support for business decision-making. Therefore, the areas of intervention include both the practical application of tax legislation and the critical analysis of the impact of tax policies on organizational competitiveness and social justice.
• 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

  The objectives of the curricular unit are: O1. Train students for framing real situations under the tax law. O2. Enable students with the main sources of tax law, as well as techniques for the interpretation of tax law. O3. Train students for the appropriate application of technical taxes on income and expenditure. C1. At the end of the curricular unit students should be able to, faced with fiscal situations, develop a correct reasoning and apply the techniques best suited to each situation regarding the respective taxes and fiscal framework.
• BibliografiaBibliography

  Lei Geral Tributária (legislação) Regime Geral das Infracções Tributárias (legislação) Código do IRS (legislação) Código do IRC(Legislação) Código do IVA(Legislação)
• MetodologiaMethodology

  The learning methodology will be based on problems/projects (Project Based Learning) integrating theoretical and practical concepts in a classroom context.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  4
• NaturezaNature

  Mandatory
• EstágioInternship

  Não
• AvaliaçãoEvaluation

  Descrição dos instrumentos de avaliação (individuais e de grupo) ¿ testes, trabalhos práticos, relatórios, projetos... respetivas datas de entrega/apresentação... e ponderação na nota final.

  Exemplo:

  Descrição	Data limite	Ponderação
  Teste de avaliação	dd-mm-yyyy	30%
  Portfolio	dd-mm-yyyy	70%
  (...)

   

  Adicionalmente poderão ser incluídas informações gerais, como por exemplo, referência ao tipo de acompanhamento a prestar ao estudante na realização dos trabalhos; referências bibliográficas e websites úteis; indicações para a redação de trabalho escrito...