Tax Law
Code
LM110
Department
Área de Ensino
Credits
4
Teacher in charge
Rita Calçada Pires
Weekly hours
3
Teaching language
Português
Objectives
1. Knowledge of the taxation and provide the capacity for a critical judgement of the taxation.
2. Knowledge and understanding of the main characteristics, types and general features of taxes, in particular, concerning the main Portuguese taxes.
Knowledge of the main levies, the legal rules of taxation and its economic impact. Provide tools for the research and critical analysis to handle the information on the subject. Capability to solve tax problems.
Subject matter
Chapter 1 Tax as a type of levy
Chapter 2 Tax law
2.1. Basic features
2.2. Sources
2.3. Interpretation, integration and application
2.4. Evasion, avoidance and planning
Chapter 3 The so called juridical - relation
3.1. Tax obligations ancillary duties
3.2. Tax dynamics
3.3. Taxpayers' rights and guarantees
Chapter 4 General features of the Portuguese tax system
Chapter 5 Personal income tax (IRS)
5.1. Objective and subjective liability
5.2. Exemptions
5.3. Tax rates
5.4. Calculating the tax
5.5. Tax compliance
5.6. Failure to comply
Chapter 6 Corporate tax (IRC)
6.1. Objective and subjective liability
6.2. Exemptions
6.3. Tax rates
6.4. Calculating the tax
6.5. Tax compliance
6.6. Failure to comply.
Chapter 7 Value added tax
7.1. Objective and subjective liability
7.2. Exemptions
7.3. Tax rates
7.4. Calculating the tax
7.5. Tax compliance
7.6. Failure to comply
Bibliography
Autor(es): Manuel Pires - Rita Calçada Pires
Titulo: Direito Fiscal
Edição: 5.ª
Local: Coimbra
Ano: 2012
Editora: Almedina
Autor(es): José Casalta Nabais
Titulo: Direito Fiscal
Edição: 6.ª (reimpressão)
Local: Coimbra
Ano: 2010
Editora: Almedina
Autor(es): Manuel Henrique de Freitas Pereira
Titulo: Fiscalidade
Edição: 4.ª
Local: Coimbra
Ano: 2011
Editora: Almedina
Autor(es): J. Albano Santos
Titulo: Teoria Fiscal
Edição:
Local: Lisboa
Ano: 2003
Editora: Universidade Técnica de Lisboa, Instituto Superior de Ciências Sociais
Autor(es): Portugal. Ministério das Finanças Centro de Formação da DGCI
Titulo: Manuais de Apoio - IRS, IRC e IVA
Edição: IRS - 2007, IRC - 2008 e IVA - 2009
Local: Lisboa
Ano: 2007, 2008 e 2009
Editora: Ministério das Finanças, Direcção-Geral dos Impostos
Teaching method
Based on experience and reflective teaching to stimulate the critical spirit of the students, always with interaction between them and the professor.