Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011
5 ECTS; 1º Ano, 1º Semestre, 41,0 TP , Cód. 30073.
Lecturer
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
On completion of this course the students should be aware of the importance of fiscal issues in corporate management;know the main concepts of tax law and be familiar with the different taxable values and income taxes (IRS/IRC).
Program
Introduction;
Taxes;
Tax law;
Taxation, economics and management
Individual Income Tax
Trade Income Tax
Evaluation Methodology
Two tests (15% each).
Practical assignment (70%).
Examination.
Bibliography
- Devessa, J. (2012). IMT.IMI.IS. Coimbra: Almedina
- Jaime, D. e Marcelino, J. (2012). IRS.IRC.EBF. Coimbra: Almedina
- Marcelino, J. (2012). IVA.RITI. Coimbra: Almedina
- Silva Fernandes, J. (2005). Manual do IVA. Lisboa: Publisher Team
Teaching Method
Lectures and case study analysis.
Software used in class
