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ISMAT 1894

Taxation

Business Management
  • ApresentaçãoPresentation
    The program of this Curricular Unit intends to give students a vast knowledge of the set of norms, which constitute our tax system.
  • ProgramaProgramme
    S1 - Tax law and other branches of law S2 - The pursuit of State activity S3 - Characterization of the Portuguese Tax System S4 - Taxation on consumption - VAT Value added tax S5 - IRS - Personal Income Tax S6 - IRC - Corporate Income Tax
  • ObjectivosObjectives
    After passing the course unit, students should: LG1 - Distinguish the fundamental aspects of Taxation, as well as the acquisition of knowledge about the Portuguese tax system. LG2 - Apply and frame the IRS, IRC and VAT regimes through interpretation and integration in companies.
  • BibliografiaBibliography
    Direito Tributário , Edição 2018, Editora Vida Económica. Constituição da República Portuguesa, 2018. Código Civil, 2018. Código do Trabalho, 2018.  
  • MetodologiaMethodology
    Theoretical exposition (TM1) of the main contents of the Syllabus (S); Case studies (TM2); Analysis and discussion of scientific articles (TM3). Continuous evaluation: 2 written tests (50% each). For exemption from the final exam, students must have a final grade, in continuous evaluation, equal to or higher than 9.5.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não