Taxation

Course: Taxation
Year:

Semester:

Curricular Unit:

-

ECTS:

Regent:

Manuel Henrique de Freitas Pereira

Objectives:Identify the basic principles and concepts of taxation, namely on its legal, economic and management aspects;
Study the more important taxes of the Portuguese tax system.
Contents:General theory of taxes
Tax law
Taxation, economics and management
Portuguese Tax System - recent evolution, present structure, future perspectives.
Study of the more important taxes of the Portuguese Tax System (IRS, IRC, IVA e Security Social Contributions).
Evaluation:The teaching methodology is fundamentally based in theoretical-practical lectures, enabling a close contact between teacher and students, in the systematic use of concrete exercises/examples and in the development of a mandatory “group assignment", comprising the approach of a theoretical question and the resolution of an integrated exercise about IRS, IRC e IVA.
The assessment consists in a written individual examination (60% of the final grade, subject to a minimum score) and a group assignment and its discussion with the teacher (40% of the final grade).
Bibliography:PEREIRA, M.H. de Freitas (2011), Fiscalidade, Almedina, Coimbra
JAMES, Simon & NOBES, Christopher (2009), The Economics of Taxation, Pearson Education, Harlow, England.
GOMES, Nuno Sá (1996), Manual de Direito Fiscal, vol. II, Centro de Estudos Fiscais, Lisboa.
Legislação fiscal portuguesa
Program in pdf:

Português

English

2019/2020

2019/2020

2018/2019

2018/2019

2017/2018

2017/2018

2016/2017

2016/2017

2015/2016

2015/2016

2014/2015

2014/2015

2013/2014

2013/2014



Erasmus Incoming