ISEG - Gestão
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
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:||