2023
Taxation
Name: Taxation
Code: GES02338L
6 ECTS
Duration: 15 weeks/156 hours
Scientific Area:
Management
Teaching languages: Portuguese
Languages of tutoring support: Portuguese, English
Regime de Frequência: Presencial
Sustainable Development Goals
Learning Goals
OBJECTIVES:
It is intended that at the end of the course students will be able to:
* Analyze the ways of collecting, processing and exploring data related to the issue of Taxation;
* Understand the principles and foundations of the Tax Law and the different codes of Tax Law
COMPETENCES:
* Capacity to decision making and problem solving related to tax processes;
* Ability to devise, plan and conduct tax processes and to compare results with the observed facts;
* Ability to implement and use of information and communication technologies to support management activities;
* Competency expression to pursue studies in more advanced training courses.
It is intended that at the end of the course students will be able to:
* Analyze the ways of collecting, processing and exploring data related to the issue of Taxation;
* Understand the principles and foundations of the Tax Law and the different codes of Tax Law
COMPETENCES:
* Capacity to decision making and problem solving related to tax processes;
* Ability to devise, plan and conduct tax processes and to compare results with the observed facts;
* Ability to implement and use of information and communication technologies to support management activities;
* Competency expression to pursue studies in more advanced training courses.
Contents
1. Introduction
2. Income Tax from Individuals (IRS)
3. Income Tax of legal persons (IRC)
4. Value Added Tax (VAT)
5. Rules of the VAT in Intra-Community Broadcasting (RITI)
2. Income Tax from Individuals (IRS)
3. Income Tax of legal persons (IRC)
4. Value Added Tax (VAT)
5. Rules of the VAT in Intra-Community Broadcasting (RITI)
Teaching Methods
Due to the eminently practical and instrumental value of materials, attention will turn to an operational approach based on solving practical cases related to issues. A set of quality documents will be examined and a number of individual and group-work will be conducted.
Students will be given two evaluation schemes:
Continuous evaluation: In the regime of continuous assessment, the final grade will result from the weighted average of two written evidence of continuous assessment, a Working Group Exercises and resolution of three, with the following weightings: Evidence of Continuous Assessment: 75%; Working Group: 20%; resolution exercises: 5%.
Examination evaluation: the final grade will result from a weighted average of individual work and the written exam, considering the following weights: Individual work: 50%; Written Exam: 50%.
Students will be given two evaluation schemes:
Continuous evaluation: In the regime of continuous assessment, the final grade will result from the weighted average of two written evidence of continuous assessment, a Working Group Exercises and resolution of three, with the following weightings: Evidence of Continuous Assessment: 75%; Working Group: 20%; resolution exercises: 5%.
Examination evaluation: the final grade will result from a weighted average of individual work and the written exam, considering the following weights: Individual work: 50%; Written Exam: 50%.
Teaching Staff
