Taxation 1 (1 º Sem 2009/2010)
CEMP (4ª Edição) , CFFE (3ª Edição)
Program
- Introduction. Framework and importance of taxation;
- Tax ? definition, structure and dynamics, principles of taxation, classification of taxes;
- Tax Law ? sources, interpretation and integration, time and space application, taxable subjects and guaranties of the fiscal obligation, taxpayers? rights;
- Taxation, economics and management ? tax level and tax structure, tax policy, tax incentives;
- Portuguese Tax System ? recent evolution, present structure, future perspectives;
- Personal Income Tax (Imposto sobre o rendimento das pessoas singulares ? IRS) ? scope: taxable income calculation; rates, assessment; ; payment; taxapayer obligations.
- Tax ? definition, structure and dynamics, principles of taxation, classification of taxes;
- Tax Law ? sources, interpretation and integration, time and space application, taxable subjects and guaranties of the fiscal obligation, taxpayers? rights;
- Taxation, economics and management ? tax level and tax structure, tax policy, tax incentives;
- Portuguese Tax System ? recent evolution, present structure, future perspectives;
- Personal Income Tax (Imposto sobre o rendimento das pessoas singulares ? IRS) ? scope: taxable income calculation; rates, assessment; ; payment; taxapayer obligations.