Taxation I
Code
2411
Academic unit
Faculdade de Economia
Department
Área de Ensino
Credits
3.5
Teaching language
Português
Objectives
To introduce students to the general taxation framework in Portugal. On completion of this course students should be able to understand the structure and operativeness of the main income in Portugal and to discuss the main trends and issues on the taxation system and identify the major weaknesses and strengths of the existing framework.
Subject matter
The Portuguese taxation system: main principles and concepts, underlying trends and international comparisons, study of the main income taxes in Portugal (IRS and IRC): legal framework and operative questions, problem solving cases, study of the value-added tax and brief references to the other expense taxes, problem solving cases and a brief presentation of the main local taxes.
Courses
