Coverart for item
The Resource Fiscalidade

Fiscalidade

Label
Fiscalidade
Title
Fiscalidade
Creator
Subject
Language
eng
Summary
This book is the result of the teaching of the "Taxation" discipline at the Higher Institute of Economics and Management (ISEG), of the University of Lisbon. It is based on the general part of the programme, which aims to identify the basic principles and concepts of taxation in its economic, legal and management aspects. In Part I, the main themes of the fiscal framework are discussed: the notion, structure and dynamics of the tax, the principles of taxation, and the taxable base of taxes on income, wealth and expenditure. Part II deals specifically with tax law issues: sources, interpretation, integration and application in time and place of the tax law, the legal-fiscal relationship, and taxpayers' guarantees. Part III is devoted to economic and tax management aspects: the level of taxation, the tax effort, fiscal structure, fiscal policy, tax benefits, tax management, tax evasion and fraud, and transfer pricing
http://library.link/vocab/creatorName
Pereira, M.H. de Freitas
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Portuguese
Literary form
non fiction
Series statement
Manuais universitários
http://library.link/vocab/subjectName
  • tax law
  • tax system
  • canons of taxation
  • tax base
  • retroactive effect
  • territoriality principle
  • tax authorities
  • taxpayer
  • tax compliance
  • taxpayer rights
  • tax evasion
  • anti-avoidance
  • transfer pricing
  • traditional transaction methods
  • transactional profit methods
Label
Fiscalidade
Instantiates
Publication
Edition
5th ed.
Extent
563 p.
Isbn
9789724058450
Label
Fiscalidade
Publication
Edition
5th ed.
Extent
563 p.
Isbn
9789724058450

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...