Research Methodology and Practicum

Code:

MD148

Acronym:

MIP

Keywords
Classification	Keyword
OFICIAL	Law

Instance: 2016/2017 - 2S (since 13-02-2017 to 26-05-2017)

Active?	Yes
Course/CS Responsible:	Law

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
MD	16	Plano Oficial MD do ano letivo 2016	1	-	15	-

Teaching language

Portuguese

Objectives

To master the principles and techniques in the tax field, within an international and comparative analysis, and provide a valid critical outcome.

Learning outcomes and competences

Achievement of scientific research skills and preparation and presentation of an original work in Law & Economics.

Working method

Presencial

Program

A. Research methods

1. Scientific research
2. Research methodologies
3. Phases of scientific research
4. The master thesis

 

B. A tributação do comércio internacional: as posições da União Europeia e dos EUA: casos práticos

 C. Tax regulatory framework of international trade: customs duty, preferential arrangements, transfer pricing and double taxation treaties: case studies

 D. Public choice in democracy

1. Failures in aggregation rules
2. Failures in collective choice (agency problems, monopolistic power, lack of information, negotiation strategies, agenda setting control)
3. State size and politics

 E. Entrepreneurship

1. Entrepreneurial intentions
2. Entrepreneurship and Law
3. Entrepreneurship and white collar crime

 F. Themes of Law & Economics

1. Economic analysis of litigation
2. Effectivity and efficiency analysis of law enforcement instruments

 G. Antitrust: case law approach

 H. Challenges to free-trade: social and environmental politics, aid to development and human rights protection

 I. Institutional issues of Monetary and Economic Union

 J. The Stability and Growth Pact in operation

Taxes and Economy: Main taxes (income and consumption taxes); Tax planning; Competition and Economy; Subsidies: legal and economic approaches; Governance: tax and economic aspects.

Mandatory literature

Teixeira (ed.); Business Taxation in the EU, Wiley, 1994
Gloria Teixeira; Manual Direito Fiscal, Almedina, 2015
Gloria Teixeira/Rita Tavares de Pina; Tax Treatment of Transfer Pricing - Portugal, IBFD, 2015
Miguel Moura e Silva; Direito da Concorrência: Uma introdução jurisprudencial, 2008. ISBN: 978-972-40-3404-1
Cruz José Manuel Neves 1965-; O^ofensor de colarinho branco é um empreendedor?
Aragão, Alexandra; Breves reflexões em torno da investigação jurídica (text delivered to students in class)
Parker Jeffrey S.; Fundamentals of law and economics. ISBN: 1840648589
Polinsky A. Mitchell; An^introduction to law and economics. ISBN: 0-316-71278-7
Neville, Colin; The complete guide to referencing and avoiding plagiarism, Open University Press, 2010. ISBN: 0335241034
Sousa, Pedro António de Basto; Contributos da economia e da teoria dos jogos para a discussão sobre a prevenção da evasão fiscal (text delivered to students in class)
Lester, Simon; Mercurio, Bryan; Arwel, Davies and Leitner, Kara; World Trade Law, Text, Materials and Commentary, Hart Publishing, 2012
Cruz José Manuel Neves 1965-; A^influência do direito no empreendedorismo em Portugal
Cruz José Manuel Neves 1965-; Economia e política. ISBN: 978-972-32-1583-0
Cruz José Manuel Neves 1965-; Similarities between entrepreneurship and white-collar crime

Complementary Bibliography

Vilaça José Luís da Cruz 1944- 070; Concorrência. ISBN: 972-40-2856-9
Junqueiro Ricardo Bordalo; Abuso de posição dominante. ISBN: 978-972-40-4944-1
Motta Massimo; Competition policy. ISBN: 978-0-521-01691-9
Gloria Teixeira; Taxing Corporate Profits in the EU, Kluwer Law, 1997
Gloria Teixeira/Ana Sofia Carvalho (coord); Os 10 anos de investigação do CIJE, Almedina, 2010
Glória Teixeira/Ary Ferreira da Cunha; I Congresso de Direito Fiscal, Vida Económica, 2011
Cruz José Manuel Neves 1965- 340; Infrações económicas e financeiras. ISBN: 978-972-32-2170-1
Gloria Teixeira (coord.); Jurisprudência Fiscal Anotada 2001, Almedina, 2001
Lester, James; Principles of writing research papers, Pearson Longman, 2010. ISBN: 0205791824
Kowles, John & Philip, Thomas; Effective Legal Research, Thomson Sweet & MAxwell, 2012
Oliveira, Elizabeth & Ferreira, Pedro; Métodos de Investigação. Da Interrogação à Descoberta Científica, Vida Económica, 2014
Porto Manuel 1943- 340; Lei da concorrência. ISBN: 978-972-40-5060-7
Cruz José Manuel Neves 1965-; A^influência da burocracia e dos grupos de interesse na escolha pública. ISBN: 978-972-32-1761-2
Cruz José Manuel Neves 1965-; Análise económica da procura no mercado político. ISBN: 972-8307-44-6

Teaching methods and learning activities

Tutorials and specialised conferences. Pedagogical support via appointed meetings and e-mail.

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Designation	Weight (%)
Trabalho escrito	100,00
Total:	100,00

Eligibility for exams

See Faculty´s regulation.

Calculation formula of final grade

See Faculty´s regulation.

Examinations or Special Assignments

See Faculty´ regulation.

Special assessment (TE, DA, ...)

See Faculty's regulation.

Classification improvement

See Faculty's regulation.