The curricular unit aims to attain knowledge on the Portuguese tax system, based on the analysis of the tax revenues that compose it as well as the aspects related to the concept of fiscal benefit to evasion and tax fraud as well as the quantification of the same.
OBJECTIVES AND EXPECTED RESULTS OF LEARNING 1. Characterize the Portuguese tax system by analyzing its tax revenues, the main aspects related to tax evasion and fraud, the concept of tax benefits and their brief characterization and quantification, as well as related essential mechanisms with tax litigation; 2. Understand the Portuguese tax system in the international context allowing it to be compared with the models used in the European Union and OECD areas; 3. Know the normative framework related to the different aspects inherent in the Taxation of Personal Income (IRS) including the use of the respective tax benefits; 4. Know the respective declaratory obligations; 5. Know the Withholding Tax Regime resulting from this tax, which generates important obligations for economic operators that make income available to individuals; 6. Acquire the necessary sensitivity to understand the tax implications of the management acts of companies related to the remuneration of workers.
COMPETENCES TO DEVELOP a) Mastering the fundamental concepts related to taxes; b) To know the structure of the Portuguese tax system and its legal framework allowing international comparison in particular in the areas of the European Union and the OECD; c) Understand the functioning of personal income tax (IRS) and the tax benefits associated with them; d) To know how to calculate the Personal Income Tax (IRS) payable by natural persons in view of the nature of the income evidenced; e) Fill out the Personal Income Tax Form 3;
f) To acquire the indispensable knowledge, in the perspective of the business activity, for the application of the technique of retentions at the source and the management of the aspects related to the remuneration of the workers.
Programme
1. The financial activities of the State. Financial law and tax law. Tax concept. Phases of the tax. Classification of taxes.
2. Fundamentals of tax law and principles of taxation.
3. Main features of the legal/tax relationship.
4. Sources of law.
5. Fiscal structure, level of taxation and fiscal effort index.
6. General characterization of the Portuguese tax system and knowledge of the main taxes that constitute it. The tax coding.
7. Taxation of the income of natural persons. Applicable models.
8. The personal income tax. Taxable persons. Household. Categories of income. Income subject and specific deduction. Income included. Collectable income. Application of general rates. The family quotient. Income subject to special rates and withholding rates. Deductions and other tax collection.
9. The general arrangement of the withholding tax.
10. General tax law.
11. The procedure code and Tax Process. The guarantees of taxpayers.
12. General scheme of the tax violations. The tax violations and its sanctions regime.
13. Tax Inspection procedure.
Demonstration of the syllabus coherence with the curricular unit's learning objectives
Points 1 to 6 and 10 to 13 of the Program meet the objectives set out in paragraphs 1 and 2 and meet the competences set out in (a) and (b). The concept of tax, the knowledge of its phases and classifications, as well as the knowledge of the essential lines of the financial activity of the State are determinant so that the student can make a correct framework about the tax reality. The concepts of fiscal structure, taxation level and fiscal effort are fundamental to gaining a critical view of the fiscal system of any country and are indispensable for comparisons with the tax systems of other countries, namely those that are part of the European Union, and also OECD. The themes set out in points 7 to 9 of the Program are in line with the objectives set out in points 3 to 6 and with the powers set out in points (c) to (f). The analysis of the technique of the IRS operation and its essential characteristics, as it results from the aspects focused on those program contents, enabling the student to understand the IRS technique and operation, allowing him to fit the fiscal obligations that are imposed on the individuals and as well as the implications of income and expenditure incurred in the field of personal taxation.
Main literature
Compilação organizada por MARREIROS, José;Sistema Fiscal Português - Códigos Fiscais e Outra Legislação Fundamental, 16.ª Edição, Áreas Editora. Lisboa, 2019. ISBN: 9789898058997
CARLOS, Américo, ABREU, Irene, DURÃO, João e PIMENTA, Maria;Guia dos Impostos em Portugal, 2020, Quid Juris, 2020. ISBN: 9789727248322
1. Expository method supported in PowerPoint presentations and the discussion of documents distributed in class;
2. Resolution of case studies to enable the student to link realities to which they refer the themes taughted.
Assessment Components
Avaliação distribuída com exame final
Assessment Components
Description
Type
Time (hours)
Conclusion Date
Attendance (estimated)
Lessons
30
Self study
Study
58
Other activities
Study
12
Evaluation
Teste/Exame
3
Seminar
Participação Presencial
3
Total:
106
Continuous Assessment
- Two individual written tests: 80% (2 x 40%);
- An Individual Work using the resources of the ISAG e-learning platform (developed in two moments): 20%.
Under the terms of the Bachelor's Regulation:
a) The students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season).
b) In the written tests and other assessment elements mentioned in paragraph 2 of Art. 39 it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
c) If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season).
d) If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season.
e) All written academic work provided in the assessment (reports, case studies, etc.) have to be submitted in the Turnitin database, available at the ISAG E-Learning platform. The maximum similarity rate acceptable is 30%.
Final Exam
The exam will correspond to 100% of the final grade.
And under the terms of Art. 38 of the Bachelor's Regulation:
- The practical or theoretical-practical work(s) referred to in point b)
of paragraph 2 of Art. 36 may also be considered, with a weighting
corresponding to half of that considered in the continuous assessment,
if the student communicates such intention to the professor, filling, in
that case, a specific form to be made available by the professor at the
moment of the written exam.
Demonstration of the coherence between the teaching methodologies and the learning outcomes
Taking into account the curriculum of the students and the time of lecturing the contents, the teaching of the curricular unit should be based on a previous explanation of the subjects so that in the scope of their study the students are able to make the correct frameworks and can make the investigations appropriate.
The practical cases, by their nature, are intended to facilitate the linkage of the analyzes carried out by the students, of a more theoretical nature, to the concrete fiscal situations that arise in the activity of companies and individuals.