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ISLA IPGT 4580

Taxation I

Business Management
  • ApresentaçãoPresentation
    In the Taxation course unit, general principles ant techniques of taxes will be covered, including the study of the Genreal Tax Law, as well as the framework fo taxation in the personal sphere, including social security.
  • ProgramaProgramme
    Taxes and the financial activity of public entities Tax vs Fee State Budget Law Tax Legal Relationship Sources of tax law, interpretation of tax law, and its application General Tax Law Principles and Tax Regulations Subjects and Object of the Tax Legal Relationship Guarantee of Tax Performance Tax Procedure Tax Process Offenses IRS Code Tax Base Income from Categories A and H Income from Category B Income from Category E Income from Category F Income from Category G Rates, Assessment, and Payment Parafiscal Obligations in Social Security Stamp Duty
  • ObjectivosObjectives
    Provide students with the fundamentals associated with tax law in Portugal. Familiarize them with the operation of the individual income tax (IRS). Introduce the incidence bases of Social Security and Stamp Duty (IS) taxes
  • BibliografiaBibliography
    Constituição da República Portuguesa; Lei Geral Tributária; Códigos IRS e IS; Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social  
  • MetodologiaMethodology
    Application of real-life cases in solving exercises
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    5
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não