Curricular Unit:			Code:
Principles of Taxation and Tax System			1175PTFI
Year:	Level:	Course:	Credits:
2	Undergraduate	Business Sciences	5 ects
Learning Period:		Language of Instruction:	Total Hours:
Winter Semester		Portuguese/English	65
Learning Outcomes of the Curricular Unit:
The curricular unit endows students with instrumental and theoretical-practical skills, which are essential for understanding the tax system. In the end, they have the necessary skills to understand the entire tax system and its connection with the distinct types of taxable person. To do so, they must have acquired the necessary knowledge to enable them to: 1. Master all the structuring principles of the legal tax system. 2. Understand the concept of tax and distinguish between unilateral and bilateral taxes. 3. Know the distinct types of tax. 4. Understand the national tax legal system and its articulation with European Union rules. 5. Apprehend, understand, and master the IRS – Personal Income Tax. 6. Learn, understand, and master the property taxes – IMI – Municipal Property Tax, IMT – Municipal Property Transfer Tax and IS – Stamp Duty.
Syllabus:
1. Public financial activity 2. The Constitutional Principles of Tax Law 3. The relationship between Tax Law and Commercial Law and Accounting 4. Taxes 5. The national tax legal system: Taxation of Personal Income and Taxation of Heritage, namely: IMI, IMT and IS.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
So that at the end of the semester the student will be able to: 1. Master all the structuring principles of the legal and tax system; 2. Understand the concept of tax and distinguish between unilateral and bilateral taxes; 3. Know the different types of tax; 4. Understand the national tax legal system and its articulation with the rules of the European Union; 5. Apprehend, understand and master the IRS – Personal Income Tax; 6. Learn, understand and master property taxes – IMI-Municipal Property Tax, IMT – Municipal Tax on Property Transfers and IS – Stamp Duty, the syllabus was structured in order to cover all knowledge to acquire. Thus, to respond to that desideratum, the following were included in the syllabus: Item (1) - items 1 and 2; Item (2) - item 3; Item (3) - items 4 and 5; Item (4) - items 4; Item (5) – items 5; Item (6) - Item 5.
Teaching Methodologies (Including Evaluation):
Teaching Methodology - Starting from an expository methodology of the legal, doctrinal, and jurisprudential conceptualization of the syllabus, a practical methodology is also integrated in which case studies presented by the professor and the students are analysed, whether they are integrated in group work or individually developed. This whole cognitive process of learning and the practical application of the acquired theoretical knowledge is accompanied by encouraging students to research and promote their autonomous study. It is intended, therefore, a “know-how” added to a “know-how”. Continuous assessment - During the classes, two written tests are carried out, each with a weighting of 50% for the final grade. In each test the student must obtain a minimum grade of 8 (eight) values. Final Exam - Written exam lasting 2 hours and with a total weight of 100% for the final grade.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The evidence that the teaching methods are adapted to the objectives proposed in this Course, stands out for the fact that, in each class, we start from an expository methodology of the legal, doctrinal and jurisprudential conceptualization of the syllabus, in which all the themes are explained of the program, to then make practical cases on the subject in the classes, leading that in the end the student has achieved the knowledge, skills and competences outlined.
Reading:
1. Códigos Tributários - Edição Universitária, Editora: Almedina, 24ª Edição, Ano: 2022, ISBN: 9789894006930; 2. Jónatas E. M. Machado, Paulo Nogueira da Costa, Manual de Direito Fiscal – Perspetiva multinível, Editora: Almedina, 3.ª Edição, Editora – Almedina, Ano de 2019, ISBN: 9789724081090; 3. Paula Rosado Pereira, Manual de IRS, 4.ª Edição, Editora – Almedina, Ano de 2022, ISBN: 9789894007371 4. Manuel Henrique de Freitas Pereira, Fiscalidade, Editora: Almedina, 6ª Edição - Reimpressão 2020, Editora – Almedina, ISBN: 9789724075563; 5. Casalta Nabais, J., Direito Fiscal, Almedina, Coimbra, 2017.
Lecturer (* Responsible):
Carlos Rodrigues (carlosrodrigues@ufp.edu.pt)