Taxation

Code:

1EC507

Acronym:

FISC

Keywords
Classification	Keyword
OFICIAL	Management Studies

Instance: 2013/2014 - 1S (of 09-09-2013 to 20-12-2013)

Active?	Yes
Responsible unit:	Management
Course/CS Responsible:	Bachelor in Economics

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
LECO	38	Bologna Syllabus since 2012	3	-	3	42	81
LGES	55	Bologna Syllabus since 2012	3	-	3	42	81

Teaching language

Portuguese

Objectives

To study the Portuguese tax system and the main taxes on income.

Learning outcomes and competences

General knowledge of the portuguese tax system.

Knowledge of income taxation in Portugal (individuals and corporations)

Working method

Presencial

Program

I – PORTUGUESE TAX SYSTEM (1. Introduction 2. Taxes on State Budgets 3. Choice between tax on income or spending 4. Evasion and tax fraud 5. Tax benefits)

II – INDIVIDUAL INCOME TAX (1. Introduction 2. Personal incidence 3. Real incidence 4. Taxation scheme 5. Category A income 6. Category B income 7. Category E income 8. Category F income 9. Category G income 10. Category H income 11. Taxation rates 12. Time of taxation payment 13. Loss deduction 14. Deductions at source 15. Payment on account 16. Optional aggregation of income 17. Double economic taxation of distributed profits 18. Tax transparency 19. Simplified scheme

III – CORPORATE INCOME TAX (1. Introduction 2. Incidence 3. Exemptions 4. Taxation period 5. Taxation diagram 6. Accounting 7. Net results of the fiscal year 8. Property variations 9. Valumetrics of the stocks 10. Depreciation 11. Impairment losses and provisions 12. Irrecoverable credits 13. Realisations of social benefit and donations 14. Non-deductible costs 15. Confidential and undocumented expenses 16. Gains and Losses 17. Double economic taxation of the distributed profits 18. Deduction of tax losses (carry-forwards) 19. Company incorporations 20. Company liquidation 21. Rates 22. Earned income allowance 23. Deductions at source 24. Payment on account 25. Autonomous taxation)

Mandatory literature

José Alberto Pinheiro Pinto; Fiscalidade, Areal Editores, 2011. ISBN: 978-989-647-392-1

Teaching methods and learning activities

Theoretical-practical classes

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Designation	Weight (%)
Teste	100,00
Total:	100,00

Calculation formula of final grade

50% x First Test + 50% x Second Test