Corporate taxation (IS): tax bases, tax rates, bonuses and deductions. Managing corporate tax. Value added tax (VAT). Quantification of taxes. Formal VAT obligations. Special schemes in the corporate taxes and VAT.
The subject Taxation of companies and other legal forms will provide the student with a specialized training in taxes on the business benefit, as well as business traffic, enabling the graduates, in this way, their incorporation into the labor market, both in the field of private enterprise, as in the sphere of the public sector.
Methodology and grading
- Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
- Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
- Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.
The evaluation of the subject will consist of the monitoring of a system of continuous evaluation during the semester of teaching and in the accomplishment of an on-site examination. The final grade will be the average of the marks obtained in the continuous assessment (30%) and the final exam (70%):
A. Continuous assessment. The qualification of the student in the continuous evaluation will be obtained taking into account the resolution in the classroom of complex case studies as well as the degree of participation and interest shown in the classroom classes given.
B. Final exam of the subject. It will consist of an objective, on-site examination, in which the student, using the legal texts in force at that time, will apply the knowledge acquired during the course, answering practical cases that arise in the program.