Accounting and Taxation

Accounting and Taxation

Course Type:
Master’s Programme

Programme Introduction

This study programme objectives focus at scientific and professional development in accounting and taxation, aiming toprovide solid theoretical-practical training to professionals who work or intend to work in the professional area ofaccounting and taxation, either as organizations staff or as independent consultants.
It also aims to address the latest developments in the areas of international accounting harmonization, in line with thegrowing globalization of markets and businesses, with the aim of transmitting an integrated view of these importantfunctional areas, through integrated and interdisciplinary training, developing technical skills and, simultaneously,enhancing the learning and development of applied research.

Programme Coordinator

Cristina Isabel Branco de Sá
coord.mcf.estg@ipleiria.pt

Reference

2165

School

Technology and Management

City

Leiria

Language

Portuguese

Type

Evening

Length

3 Semesters

Vacancies

General and International student contingent:  35

Notice

Edital 2026 (PT Doc retf)

DGES certification

Objectives

Programme
  • Specialized training, which allows the acquisition of a set of skills for the exercise of functions in the area of accountingand taxation;
  • Acquisition of skills that allows enhancing the strategic role of accounting and accounting reporting as a supplier of inputsfor the strategic decision process in the context of the knowledge economy, and economic, social and environmentalresponsibility;
  • Collect, select and interpret relevant information in order to generate useful information to justify theresults and justify the actions; identify problems and search for the best solutions to them;
  • Acquisition of specialized skills in the area of Taxation, aiming training technicians capable of understanding andapplying tax laws in a comprehensive and integrated manner, articulate the relationship between accounting, financial andtax theory and current practices and the development of the capacity to deal with new and complex problems.
1. Year
ID Name Semester ECTS Length
S1 5 30 h
  1. Social deliberations with effect on accounting.
  2. Conservation of capital (distributable profits, own shares and quotas; amortization of capital)
  3. The subscription, realization and increase of capital in cash and inkind.
  4. Supplementary capital payments, supplementary contributions of stockholders and stockholders loans.
  5. Business combinations and participation relations.
S1 5 30 h
  1. Accounting History
    1. Accounting in Portugal
    2. Accounting standardization and harmonization
  2. Provisions, contingencies and environmental matters
  3. Impairment of assets
    1. Non-financial assets (tangible fixed assets, intangible assets, investment properties, inventories, non-current assets held for sale)
    2. Financial assets
  4. Financial instruments
  5. Deferred taxes
    1. Permanent and temporary differences
    2. Deferred tax assets
    3. Deferred tax liabilities
S1 5 30 h
  1. Portuguese Tax System
  2. Personal income tax
    1. Concepts, personal and real impact
    2. Concept of resident, partial resident and non-resident
    3. Analysis of income categories
    4. Taxe rates; determining the taxable income
    5. Settlement and payment
  3. Corporation income tax
    1. Exemptions; taxation period; the determination of the tax base
    2. The tax transparency regime
    3. Tax rates; deductions from collection; settlement and payment
    4. Mergers, divisions, transfers of assets and exchange of shares
    5. Taxation of non-residents: Stable Establishment
  4. International taxation of income
    1. The principles of residence and source
    2. International double taxation and its elimination / mitigation
    3. Conventions to avoid double taxation
  5. Tax Benefits
    1. General concepts: tax benefit, tax incentive and tax expense;
    2. Tax benefits: corporate restructuring; investment; R&D
S1 5 30 h
  1. Complements of Statistics
    1. Preliminary data analysis
    2. Point and interval estimation
    3. Hypothesis testing
    4. Bivariate analysis
  2. Linear regression
    1. Interpretation and estimation of the model
    2. Model assumptions analysis
    3. Inference for the model parameters
    4. Quality and model comparison measures
    5. Point and interval prediction
  3. Logistic Regression
    1. Logit function
    2. Interpretation and estimation of the model
    3. Model assumptions analysis
    4. Inference for the model parameters
    5. Quality and model comparison measures
    6. Cutoff value and ROC curve
  4. Models based on panel data
    1. Fixed effects models
    2. Random effects models
S1 5

The student must check all the optional curricular units with de Programme Coordenator
S1 5

The student must check all the optional curricular units with de Programme Coordenator
Advanced Topics in Taxatio n of Consumption and Property S2 5 30 h
Tax Planning S2 5 30 h
Advanced Public Accounting S2 5 30 h
Research Methodologies in Accounting and Taxation S2 5 30 h
S2 5

Optional IV S2 5
2. Year
ID Name Semester ECTS Length
S1 30

b) The students must choose one of the following CU: Dissertation in Accounting and Taxation; Project in Accounting and Taxation or Internship in Accounting and Taxation

Entry Requirements

a) Holders of an undergraduate degree or a legal equivalent in Accounting, Taxation, Finance, Business or related fields;
b) Holders of a foreign higher education diploma, granted after a first cycle of studies, under the principles of the BolognaProcess, by a State, which has subscribed this process in the fields mention in a);
c) Holders of a foreign higher education diploma that is recognized as meeting the objectives of an undergraduate degreeby the scientific body of the ESTG-IPLeiria;
d) Holders of an academic, scientific or professional curriculum, recognized as adequate to attend the study cycle by thescientific body of the ESTG-IPLeiria;
e) Students in the process of completing the degree course in areas whose detention is necessary to enter the course andwho declare this fact in the application.

International Student
All information related to the  international student application should be consulted on our International Students webpage.

Accreditation

State: Accreditated
Number of years of accreditation: 6
Publication Date: 21-05-2021
A3ES Accreditaion

More Information

Master’s Webpage

If you are an International Student you can contact us to: studywithus@ipleiria.pt

Online Application

Use the button bellow to start your application.

How to apply

Application Fee

60€

Enrolment Fee

General contingent: 50€
International student contingent: 100€

Tuition Fee

General contingent: 1140€
International student contingent: 3000€