Overall objectives:

1 - Understand the structure of the Portuguese tax system, distinguishing and characterizing the types of taxes, understanding their mechanisms of operation
2 - Apply the concepts and skills to ensure compliance with the company's tax obligations
3 - Apply the key concepts to identify and understand the tax options for the management of the company
4 - Sensitize students to changes at the fiscal level in legislative terms and to the need to develop autonomous study capacity
5 - Test knowledge by combining theory with solving practical cases to exercise essential components
6 - Understand the mutual relations between the tax framework in force in Portugal and accounting
7 - Apply the key fiscal concepts, complementing them with concepts and methods in the area of management, accounting and law to understand business management in a multidisciplinary perspective
8 - Apply concepts and methods to ensure the regular fulfillment of the company's obligations

Syllabus:

1 - Generic Analysis of the Portuguese Tax System
1.1 - Introduction
1.2 - Taxes in State Budgets
1.3 - Tax Management, Tax Evasion and Fraud
1.4 - Tax benefits
2 - Value-added tax
2.1 - Introduction and characterization of the tax
2.2 - Objective and subjective impact
2.3 - Tax territoriality
2.4 - Tax liability
2.5 - Operations location rules
2.6 - Exemptions and waiver of VAT exemption
2.7 - Taxable amount
2.8 - Taxes
2.9 - Settlement, deductions and limitations on the right to deduct
2.10 - Tax payment
2.11 - Accessory obligations
2.12 - Accounting aspects
3 - Tax on personal income
3.1 - Introduction
3.2 - Real and personal impact
3.3 - Taxation scheme
3.4 - Determination of taxable income
3.5 - Taxes
3.6 - Tax benefits
3.7 - Liquidation
3.8 - Tax and account payment and IRS withholding tax regime
3.9 - Accessory obligations
4 - Contributory Code
4.1 - Scope of application
4.2 - Employees
4.3 - Self-employed workers
5 - Property taxes
5.1 - MPT - Municipal property tax
5.2 - MTT-Municipal tax on onerous property transactions
5.3 - ST-Stamp Tax
5.4 - Tax benefits
6 - Tax on income of legal persons
6.1 - Introduction
6.2 - Tax characteristics
6.3 - Incidence: taxpayers, the tax base and extension of the tax liability and the concept of permanent establishment
6.4 - Exemptions
6.5 - Net results and taxation diagram

Literature/Sources:

Carlos, A. B.; Pimenta, M. E.; Durão, J. R. & Abreu, I , 2014 , Guia dos Impostos em Portugal , Quid Juris
Pereira, J. F. L.; Mota, A.M. C. , 2001 , Teoria e Técnica dos Impostos , Rei dos Livros
Pinto, J. A. P. , 2011 , Fiscalidade, 5.ª ed. , Areal Editores
Pereira, M. H. F. , 2011 , Fiscalidade, 4ª ed. , Almedina
Ramos, J. M.; Fortuna, M. D.; Barros, V. M. S. , 2009 , Tributação: Sistema Fiscal da Madeira , Edição dos Autores

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
Realization of two knowledge assessment frequencies weighing 50% each. There is no minimum grade. Evidence of appeal concerns 100% of the matter. The tests will consist of multiple choice questions (4 options). It will only be allowed to consult the legislation, namely the Tax Codes (without any writing: notes, references or comments) and the use of a scientific calculator machine; The use of any communication equipment or computer material, namely mobile phone, personal computer and others, will not be allowed.