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Optativa ( Fiscalidade ) - Gestão - Sem Ramos - Especialidades


6.0
ECTS / Credit Units
Year: 3 / 1º e 2º Semestre
Plan: 2015/16
Scientific Area: GES
Level: L3

Semestral Hour Load

Theorical: 32.00
Theorical-Pratical: 32.00
Pratical and Laboratorial:
Fieldwork:
Seminar:
Internship:
Tutorial:

 

Assigned Internship Hours:
Assigned Projects Hours:
Assigned Fieldwork Hours:
Assigned Study Hours:
Assigned Evaluation Hours:
Others:

Degree having this Course

Degree - Branch Degree Plan Year
Gestão - Sem Ramos - Especialidades 2015/16

Teaching Staff

José Eduardo Mendonça da Silva Gonçalves
José Eduardo Mendonça da Silva Gonçalves


Responsibilities:
Regência
Responsável pelas Pautas
Ensino teórico
Ensino teórico-prático

Course Information

Course Objectivs

Presentation, analysis and discussion of the context in which the professions related to taxation are developed.

Presentation, analysis and discussion of the concepts underlying taxation and the various types of taxes (including Contributions to Social Security).

Presentation, analysis and discussion of the Portuguese Tax System, and respective types of taxes, considering transversally the adaptation of the national tax system to R.A.Madeira and the International Business Center of Madeira (CINM).

Presentation, analysis and discussion of the concepts underlying sectorial accounting (public and not-for-profit accounting, bank and insurance companies accounting), and their taxation specificities.

Presentation, analysis and discussion of the concepts, norms and codes of professional Ethics; and case analysis, considering accounting and taxation context, and their environment.

Development of thematic works by the students that allow them to acquire competences in the scope of taxation, namely in connection with accounting information.

Evaluation Criteria

A) 40% - Mandatory (Group) work (minimum classification of 7.00 values), including presentation basis, on a simulated case of use of the International Business Center of Madeira, with a simulated case project to be approved by the teacher.

Nr. of elements: 3 to 4 people.

Discussion of the (Group) works (mandatory for all members of the group, considered individually *).

* Individual classification considers performance in the discussion of the works.

B) 60% - Written tests (minimum classification of 7,00 values): 21% (theoretical test) + 39% (practical test).

Program Resume (get program detail)

1. Framework and scope of Tax Law. Sources of Tax Law. Interpretation and application of the tax norm. Fundamentals of tax law - General Tax Law.

2. Portuguese tax system.

3. Analysis of the tax system.

3.1. Income taxes (IRS, IRC).

3.2. Taxes on expenditure, taxes on capital and ?parafiscal? charges (VAT, Excises, IS, IMT, IMI, Contributions to Social Security).

3.3. Tax Benefits.

3.4. Analysis of specific fiscal issues:

3.4.1. European tax harmonization.

3.4.2. Double international taxation. ADT Conventions.

3.4.3. Transfer Pricing.

3.4.4. Tax planning. "Anti-abuse" rules.

4. Sectorial Accounting (Public and not-for profit accounting, Bank and Insurance companies accounting)

4.1. Sectorial Accounting Principles and Rules.

4.2. Case analysis - accounting and taxation context.

5. Professional Ethics

5.1. Professional Ethics concepts, principles, professional statutes and code of ethics (certified accountants and other related to accounting).

5.2. Case analysis - accounting and taxation context, and their environment.

 

Main Bibliography

- Freitas Pereira, M. H., Fiscalidade, 3ª edição, 2009, Almedina.

- Teixeira, G., Manual de Direito Fiscal, 2008, Almedina.

- Brás Carlos, A., Antunes Abreu, I., Durão, J., Pimenta, M. E.; ?Guia dos Impostos em Portugal?,Quid Juris.

- Legislação Fiscal (Tax Legislation).

- Normalização Contabilística Sectorial (Sectorial Accounting Rules).

- Estatutos Profissionais e Códigos de Ética e Deontologia Profissional (Professional Statutes and Codes of Ethics).

Other Biographical Sources / Support Documents

- Web-Site Portal das Finanças - formulários fiscais (formato pdf e para download), simuladores fiscais, códigos fiscais e doutrina administrativa.

- Outros elementos disponibilizados ou referenciados pelo docente.

 

English version:

- Web-Site "Portal das Finanças" - tax forms (pdf format and download), tax simulators, tax codes and administrative doctrine.

- Other elements available or referenced by the teacher.

Student Support

To schedule.

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