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Taxation 2017/2018

  • 4 ECTS
  • Taught in Portuguese
  • Both continuous and final Assessment

Objectives

At the end of the semester, students should be able to:
1. Describe the general principles of the Portuguese tax system. , Their respective organization and structure of tax revenues.
2. Explain the organization of the Portuguese tax system.
3. Describe the structure of tax revenues.
4. Acquire conceptual, normative and applied knowledge of the following taxes : IRS , IRC and VAT.

Recommended Prerequisites

Basic knowledge of Accounting and Tax Law.

Teaching Metodology

A mixed methodology is adopted, applying exhibition methods, using the PowerPoint or direct Internet illustrations, for the initial presentation of the material, and participatory methods in order to stimulate the autonomous construction of learning. Emphasis is placed on self-discovery and collective discussion in order to consolidate the knowledge obtained from group work.

Body of Work

1- The IRS
- Taxable persons : personal incidence IRS
- Income categories : the actual incidence IRS
- Study of the main income in the categories A, B , E, F , G , H
- Net income of each category : definitions
- Fee structure and progressivity
- Tax credits
- Case studies of clearance of tax
2- The IRC
- Taxable persons : incidence staff
- From an accounting profit to taxable income : relationship between accounting and taxation . Articles 17:18
- Article 23 and the deductibility of expenses
- Special Topics: depreciation and amortization , impairment , provisions , capital gains , changes in equity ; anti- abuse clauses
- Case studies
3- Expenses of Taxation : VAT
- VAT on internal operations
- The nature of VAT as a general tax on consumption
- The incidence of VAT
- VAT rates structure

Recommended Bibliography

Carlos, A. B., Abreu, I. A., Durão, J. R., & Pimenta, M. E. (2015). Guia dos Impostos em Portugal, Lisboa: Quid Juris.
Clotilde Celorico Palma, (2015). Introdução ao Imposto Sobre o Valor Acrescentado,N.º 1 da Colecção, (Reimpressão da 6.ª Edição de 2014), Coimbra: Almedina.
Códigos do : IRS, IRC, IVA e Estatuto dos Benefícios Fiscais – edições atualizadas
João Catarino e Vasco Guimarães. (2014). Lições de fiscalidade. Coimbra: Almedina
Nabais, J. C. (2015). Introdução ao Direito Fiscal das Empresas, (2ª edição), Coimbra: Almedina.
Pereira, M. H. F. (2014). Fiscalidade. (5.ª ed.). Coimbra: Almedina.
Pinto, N. C. (2011). A tributação das sociedades não residentes sem estabelecimento estável em Portugal. Vida Económica.
Teixeira, G. (2015). Manual de Direito Fiscal. (3.ª ed.). Coimbra: Almedina

Complementary Bibliography

Webgrafia:

- National Tax Journal\-\- International Tax Review
- Fiscal Studies
- International Tax and Public Finance

Weekly Planning

1 - Presentation of the FUC to the students, Objectives of the UC and respective programmatic contents. Bibliography recommended. Method of evaluation. Guidelines for group work.
2 - Income taxation of natural persons
3 - Taxation of income of natural persons
4 - Taxation of income of natural persons
5 - Taxation of income of natural persons
6 - Tax on the Income of Collective Persons
7 - Corporate Income Tax
8 - Corporate Income Tax
9 - Value Added Tax
10 - Value added tax
11 - Value Added Tax
12 - Defense of group work
13 - Defense of group work
14 - Defense of group work
15 - Reviews

Demonstration of the syllabus coherence with the curricular unit's objectives

Section 1 and section 2 of the goals are achieved through the integration of all program points. The 3rd point "describe the structure of tax revenues", is achieved by point 1 of the syllabus. Point 4 of the goals "Acquiring conceptual, normative and applied knowledge of the following taxes:. IRS, IRC and VAT", is reached by all the points of the syllabus.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

The objectives are achieved by combining the theoretical exposition, with the reading of the codes of these taxes and then of self-discovery processes and discussion in class of difficulties and successes. These objectives are adapted to reality by preparing and writing that deal with the same topic, group work developing the same topics following available guidelines.

relevant generic skillimproved?assessed?
Achieving practical application of theoretical knowledge  
Analytical and synthetic skills  
Balanced decision making  
Commitment to effectiveness  
Commitment to quality  
Event organization, planning and management Yes
IT and technology proficiency  
Research skills  
TeamworkYesYes
Written and verbal communications skills  
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