{"id":33256,"date":"2021-05-20T18:25:07","date_gmt":"2021-05-20T17:25:07","guid":{"rendered":"https:\/\/www.ipleiria.pt\/en\/?post_type=course&#038;p=33256"},"modified":"2026-03-20T20:17:13","modified_gmt":"2026-03-20T20:17:13","slug":"accounting-and-taxation","status":"publish","type":"course","link":"https:\/\/www.ipleiria.pt\/en\/course\/accounting-and-taxation\/","title":{"rendered":"Accounting and Taxation"},"content":{"rendered":"\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"d-flex flex-column\">\n <h1 class=\"is-style-theme-title order-2\">Accounting and Taxation<\/h1>\n   <div class=\"block post-field post-subtitle course-type order-1\">\n <div class=\"sr-only hide-from-gutenberg\">Course Type: <\/div>\n <div class=\"is-style-theme-subtitle-inherit-color\">Master\u2019s Programme<\/div>\n <\/div>\n <\/div>\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-container-3 wp-block-columns\">\n<div class=\"wp-container-1 wp-block-column\" style=\"flex-basis:70%\">\n\n<div class=\"post-field clearfix\">\n<h2 class=\"d-none post-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">Programme Introduction<\/h2>\n<div>\n<p>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.<br>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.<\/p>\n<\/div>\n<div class=\"clearfix\"><\/div>\n<\/div>\n\n<div class=\"post-field clearfix\">\n<h2 class=\"post-title font-weight-semibold h6 m-0 mt-4 p-0\" style=\"font-size: 1rem\">Programme Coordinator<\/h2>\n<div>\n<p>Cristina Isabel Branco de S\u00e1<br><a rel=\"noreferrer noopener\" href=\"mailto:coord.mcf.estg@ipleiria.pt\" target=\"_blank\">coord.mcf.estg@ipleiria.pt<\/a><br><\/p>\n<\/div>\n<div class=\"clearfix\"><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-container-2 wp-block-column pl-md-5\" style=\"flex-basis:30%\">\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"post-field course_code\">\n<h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">Reference\n<\/h2>\n<div>2165<\/div>\n<div class=\"clearfix\"><\/div>\n<\/div>\n\n<div class=\"post-field mt-3 course_school\">\n        <h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">School<\/h2>\n                                                                        \n            <div class=\"course-meta-value\"><a title=\"Know more about the School of Technology and Management\" href=\"https:\/\/www.ipleiria.pt\/en\/about-us\/schools\/estg\/\">Technology and Management<\/a><\/div>\n                <div class=\"clearfix\"><\/div>\n    <\/div><div class=\"post-field mt-3 course_city\">\n        <h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">City<\/h2>\n                                                                        \n            <div class=\"course-meta-value\"><a title=\"Know more about Leiria\" href=\"https:\/\/www.ipleiria.pt\/en\/live\/student-life\/leiria-region\/city-of-leiria\/\">Leiria<\/a><\/div>\n                <div class=\"clearfix\"><\/div>\n    <\/div>    <div class=\"post-field mt-3 course_language\">\n        <h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">Language<\/h2>\n        <div>Portuguese<\/div>\n        <div class=\"clearfix\"><\/div>\n    <\/div>    <div class=\"post-field mt-3 course_schedule\">\n        <h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">Type<\/h2>\n        <div>Evening<\/div>\n        <div class=\"clearfix\"><\/div>\n    <\/div>\n\n<div class=\"post-field mt-3 course_length\">\n    <h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">Length<\/h2>\n    <div>3 Semesters<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div>\n\n<div class=\"post-field mt-3 course_vacancies\">\n    <h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">Vacancies\n<\/h2>\n    <div>\n<p>General and International student contingent:\u00a0 35<\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div>\n\n<div class=\"post-field mt-3 course_notice\">\n    <h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">Notice<\/h2>\n    <div>\n<p><a href=\"https:\/\/www.ipleiria.pt\/wp-content\/uploads\/2026\/03\/Edital-ESTG-Contabilidade-e-Fiscalidade-PL.pdf\" data-type=\"URL\" data-id=\"https:\/\/www.ipleiria.pt\/wp-content\/uploads\/2026\/03\/Edital-ESTG-Contabilidade-e-Fiscalidade-PL.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Edital 2026<\/a> (PT Doc retf) <\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div>\n\n<div class=\"post-field mt-3 course_dges_registration\">\n    <h2 class=\"field-title font-weight-semibold h6 m-0 p-0\" style=\"font-size: 1rem\">DGES certification<\/h2>\n    <div>\n<p><a href=\"https:\/\/www.dges.gov.pt\/simges\/public\/www\/cursos\/7456\" target=\"_blank\" rel=\"noreferrer noopener\"> Link to Registration<\/a><\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"gbc-_ddff93-0d\" class=\"wp-block-pt-ipleiria-ued-wp-theme-ipleiria-gutenbergblocks-container gbc gbc-view row-valign-top align-full\" style=\"background-color:#F3F3F3\"><div class=\"gbc-background-overlay gbc-background-overlay-normal\" style=\"opacity:0.3\"><\/div><div class=\"gbc-wrapper\" style=\"padding-top:0;padding-bottom:0\"><div id=\"gbc-container-gbc-_ddff93-0d\" class=\"inner-container\">\n<div class=\"wp-container-6 wp-block-columns removeGap\">\n<div class=\"wp-container-4 wp-block-column is-vertically-aligned-top m-0 d-print-none\"><div class=\"wp-block-image\">\n<figure class=\"alignright size-large\"><img loading=\"lazy\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2023\/02\/pexels-mikhail-nilov-8297351-1024x683.jpg\" alt=\"\" class=\"wp-image-44219\" srcset=\"https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2023\/02\/pexels-mikhail-nilov-8297351-1024x683.jpg 1024w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2023\/02\/pexels-mikhail-nilov-8297351-300x200.jpg 300w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2023\/02\/pexels-mikhail-nilov-8297351-768x512.jpg 768w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2023\/02\/pexels-mikhail-nilov-8297351-1536x1024.jpg 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-container-5 wp-block-column m-0 px-sm-4 scroll-text grey\" style=\"flex-basis:50%\">\n<div id=\"gbc-_7c747a-b5\" class=\"wp-block-pt-ipleiria-ued-wp-theme-ipleiria-gutenbergblocks-container gbc gbc-view row-valign-top align-full\" style=\"margin-left:0px;margin-right:0px\"><div class=\"gbc-background-overlay gbc-background-overlay-normal\" style=\"opacity:0.3\"><\/div><div class=\"gbc-wrapper\" style=\"padding-left:15px;padding-right:15px;padding-top:42px;padding-bottom:15px\"><div id=\"gbc-container-gbc-_7c747a-b5\" class=\"inner-container\" style=\"max-width:540px\"><div class=\"d-flex flex-column\">\n    <h2 class=\"has-text-align-left is-style-theme-title order-2 mb-4\">Objectives<\/h2>\n    <div class=\"has-text-align-left is-style-theme-subtitle order-1\">Programme<\/div>\n<\/div>\n<div>\n<ul><li>Specialized training, which allows the acquisition of a set of skills for the exercise of functions in the area of accountingand taxation;<\/li><li>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;<\/li><li>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;<\/li><li>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.<\/li><\/ul>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div>\n\n\n\n<div id=\"gbc-_d9ad58-51\" class=\"wp-block-pt-ipleiria-ued-wp-theme-ipleiria-gutenbergblocks-container gbc gbc-view row-valign-top align-full\" style=\"background-color:#262626\"><div class=\"gbc-background-overlay gbc-background-overlay-normal\" style=\"opacity:0.3\"><\/div><div class=\"gbc-wrapper\"><div id=\"gbc-container-gbc-_d9ad58-51\" class=\"inner-container\">\n<div class=\"wp-container-9 wp-block-columns removeGap\">\n<div class=\"wp-container-7 wp-block-column m-0 px-sm-4 scroll-text dark\" style=\"flex-basis:50%\">\n<div id=\"gbc-_bbb05f-73\" class=\"wp-block-pt-ipleiria-ued-wp-theme-ipleiria-gutenbergblocks-container gbc gbc-view row-valign-top align-full float-right clearfix\" style=\"margin-left:0px;margin-right:0px\"><div class=\"gbc-background-overlay gbc-background-overlay-normal\" style=\"opacity:0.3\"><\/div><div class=\"gbc-wrapper\" style=\"padding-left:15px;padding-right:15px;padding-top:42px;padding-bottom:15px\"><div id=\"gbc-container-gbc-_bbb05f-73\" class=\"inner-container\" style=\"max-width:540px\">\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-container-8 wp-block-column m-0 d-print-none\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2020\/12\/course_asset_02.jpg\" alt=\"\" class=\"wp-image-22612\" srcset=\"https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2020\/12\/course_asset_02.jpg 1024w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2020\/12\/course_asset_02-300x200.jpg 300w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2020\/12\/course_asset_02-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n<\/div>\n<\/div><\/div><\/div>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n    \n    <section id=\"course-curriculum-section\" aria-labelledby=\"course-curriculum-label\">\n        <div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n        <div class=\"d-flex flex-column\">\n            <h2 id=\"course-curriculum-label\" class=\"has-text-align-left is-style-theme-title order-2 mb-4\">Study Plan<\/h2>\n            <div class=\"has-text-align-left is-style-theme-subtitle order-1\">ECTS: 90<\/div>\n        <\/div>\n        \n                \n        <div class=\"post-field mt-3 course_curriculum\">\n            <div id=\"course-curriculum\" class=\"carousel slide\" data-ride=\"false\" aria-roledescription=\"carousel\" aria-labelledby=\"course-curriculum-label\">\n                                                        <ol class=\"carousel-indicators d-flex flex-column flex-sm-row justify-content-sm-between text-center\" role=\"tablist\">\n                                                    <li id=\"carousel-indicator-0\" data-target=\"#course-curriculum\" data-slide-to=\"0\" class=\"btn btn-link active\" aria-selected=\"true\" role=\"tab\" aria-controls=\"course-curriculum-section-0\">1. Year<\/li>\n                                                    <li id=\"carousel-indicator-1\" data-target=\"#course-curriculum\" data-slide-to=\"1\" class=\"btn btn-link \" aria-selected=\"false\" role=\"tab\" aria-controls=\"course-curriculum-section-1\">2. Year<\/li>\n                                            <\/ol>\n                                                <div id=\"course-curriculum-items\" class=\"carousel-inner\" aria-live=\"polite\">\n                                            <div id=\"course-curriculum-section-0\" class=\"carousel-item item active\" role=\"tabpanel\" aria-hidden=\"false\">\n                                                            \n                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        \n                                <div class=\"wp-block-table m-0\">\n                                    <table>\n                                        <caption class=\"sr-only\">1. Year<\/caption>\n                                        <thead>\n                                            <tr>\n                                                                                                                                                            <th class=\"curricular_plan_cu_field curricular_plan_cu_code\">ID<\/th>\n                                                                                                                                                                                                                <th class=\"curricular_plan_cu_field curricular_plan_cu_title\">Name<\/th>\n                                                                                                                                                                                                                <th class=\"curricular_plan_cu_field curricular_plan_cu_period\">Semester<\/th>\n                                                                                                                                                                                                                <th class=\"curricular_plan_cu_field curricular_plan_cu_ects\">ECTS<\/th>\n                                                                                                                                                                                                                <th class=\"curricular_plan_cu_field curricular_plan_cu_duration\">Length<\/th>\n                                                                                                                                                                                                                                                    <\/tr>\n                                        <\/thead>\n                                        <tbody>\n                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    <a class=\"btn btn-link p-0\" data-toggle=\"collapse\" href=\"#curricular_plan_cu_description-0-0\" role=\"button\" aria-expanded=\"false\" aria-controls=\"curricular_plan_cu_description-0-0\">\n                                                                        Corporate Accounting\n                                                                    <\/a>\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S1\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    30 h\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                    <tr id=\"curricular_plan_cu_description-0-0\" class=\"collapse\"><td colspan=\"5\" class=\"curricular_plan_cu_field curricular_plan_cu_description\">\n<ol><li>Social deliberations with effect on accounting.<\/li><li>Conservation of capital (distributable profits, own shares and quotas; amortization of capital)<\/li><li>The subscription, realization and increase of capital in cash and inkind.<\/li><li>Supplementary capital payments, supplementary contributions of stockholders and stockholders loans.<\/li><li>Business combinations and participation relations.<\/li><\/ol>\n<\/td><\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    <a class=\"btn btn-link p-0\" data-toggle=\"collapse\" href=\"#curricular_plan_cu_description-0-1\" role=\"button\" aria-expanded=\"false\" aria-controls=\"curricular_plan_cu_description-0-1\">\n                                                                        Advanced Financial Accounting\n                                                                    <\/a>\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S1\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    30 h\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                    <tr id=\"curricular_plan_cu_description-0-1\" class=\"collapse\"><td colspan=\"5\" class=\"curricular_plan_cu_field curricular_plan_cu_description\">\n<ol><li>Accounting History<ol><li>Accounting in Portugal<\/li><li>Accounting standardization and harmonization <\/li><\/ol><\/li><li>Provisions, contingencies and environmental matters <\/li><li>Impairment of assets <ol><li>Non-financial assets (tangible fixed assets, intangible assets, investment properties, inventories, non-current assets held for sale) <\/li><li>Financial assets <\/li><\/ol><\/li><li>Financial instruments <\/li><li>Deferred taxes <ol><li>Permanent and temporary differences <\/li><li>Deferred tax assets <\/li><li>Deferred tax liabilities<\/li><\/ol><\/li><\/ol>\n<\/td><\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    <a class=\"btn btn-link p-0\" data-toggle=\"collapse\" href=\"#curricular_plan_cu_description-0-2\" role=\"button\" aria-expanded=\"false\" aria-controls=\"curricular_plan_cu_description-0-2\">\n                                                                        Advanced Topics in Income Taxation\n                                                                    <\/a>\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S1\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    30 h\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                    <tr id=\"curricular_plan_cu_description-0-2\" class=\"collapse\"><td colspan=\"5\" class=\"curricular_plan_cu_field curricular_plan_cu_description\">\n<ol><li>Portuguese Tax System<\/li><li>Personal income tax<ol><li>Concepts, personal and real impact<\/li><li>Concept of resident, partial resident and non-resident<\/li><li>Analysis of income categories<\/li><li>Taxe rates; determining the taxable income<\/li><li>Settlement and payment<\/li><\/ol><\/li><li>Corporation income tax<ol><li>Exemptions; taxation period; the determination of the tax base<\/li><li>The tax transparency regime<\/li><li>Tax rates; deductions from collection; settlement and payment<\/li><li>Mergers, divisions, transfers of assets and exchange of shares<\/li><li>Taxation of non-residents: Stable Establishment<\/li><\/ol><\/li><li>International taxation of income<ol><li>The principles of residence and source<\/li><li>International double taxation and its elimination \/ mitigation<\/li><li>Conventions to avoid double taxation<\/li><\/ol><\/li><li>Tax Benefits<ol><li>General concepts: tax benefit, tax incentive and tax expense;<\/li><li>Tax benefits: corporate restructuring; investment; R&amp;D<\/li><\/ol><\/li><\/ol>\n<\/td><\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    <a class=\"btn btn-link p-0\" data-toggle=\"collapse\" href=\"#curricular_plan_cu_description-0-3\" role=\"button\" aria-expanded=\"false\" aria-controls=\"curricular_plan_cu_description-0-3\">\n                                                                        Data Analysis for Business Sciences\n                                                                    <\/a>\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S1\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    30 h\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                    <tr id=\"curricular_plan_cu_description-0-3\" class=\"collapse\"><td colspan=\"5\" class=\"curricular_plan_cu_field curricular_plan_cu_description\">\n<ol><li>Complements of Statistics <ol><li>Preliminary data analysis <\/li><li>Point and interval estimation <\/li><li>Hypothesis testing <\/li><li>Bivariate analysis<\/li><\/ol><\/li><li>Linear regression <ol><li>Interpretation and estimation of the model <\/li><li>Model assumptions analysis<\/li><li>Inference for the model parameters <\/li><li>Quality and model comparison measures <\/li><li>Point and interval prediction<\/li><\/ol><\/li><li>Logistic Regression <ol><li>Logit function <\/li><li>Interpretation and estimation of the model <\/li><li>Model assumptions analysis <\/li><li>Inference for the model parameters <\/li><li>Quality and model comparison measures <\/li><li>Cutoff value and ROC curve<\/li><\/ol><\/li><li>Models based on panel data <ol><li>Fixed effects models <\/li><li>Random effects models<\/li><\/ol><\/li><\/ol>\n<\/td><\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    <a class=\"btn btn-link p-0\" data-toggle=\"collapse\" href=\"#curricular_plan_cu_description-0-4\" role=\"button\" aria-expanded=\"false\" aria-controls=\"curricular_plan_cu_description-0-4\">\n                                                                        Optional I\n                                                                    <\/a>\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S1\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                    <tr id=\"curricular_plan_cu_description-0-4\" class=\"collapse\"><td colspan=\"5\" class=\"curricular_plan_cu_field curricular_plan_cu_description\">\n<p>The student must check all the optional curricular units with de Programme Coordenator<\/p>\n<\/td><\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    <a class=\"btn btn-link p-0\" data-toggle=\"collapse\" href=\"#curricular_plan_cu_description-0-5\" role=\"button\" aria-expanded=\"false\" aria-controls=\"curricular_plan_cu_description-0-5\">\n                                                                        Optional II\n                                                                    <\/a>\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S1\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                    <tr id=\"curricular_plan_cu_description-0-5\" class=\"collapse\"><td colspan=\"5\" class=\"curricular_plan_cu_field curricular_plan_cu_description\">\n<p>The student must check all the optional curricular units with de Programme Coordenator<\/p>\n<\/td><\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    Advanced Topics in Taxatio n of Consumption and Property\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S2\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    30 h\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    Tax Planning\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S2\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    30 h\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    Advanced Public Accounting\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S2\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    30 h\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    Research Methodologies in Accounting and Taxation\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S2\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    30 h\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    <a class=\"btn btn-link p-0\" data-toggle=\"collapse\" href=\"#curricular_plan_cu_description-0-10\" role=\"button\" aria-expanded=\"false\" aria-controls=\"curricular_plan_cu_description-0-10\">\n                                                                        Optional III\n                                                                    <\/a>\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S2\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                    <tr id=\"curricular_plan_cu_description-0-10\" class=\"collapse\"><td colspan=\"5\" class=\"curricular_plan_cu_field curricular_plan_cu_description\">\n<p><\/p>\n<\/td><\/tr>\n                                                                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    Optional IV\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S2\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    5\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                                                    <\/tbody>\n                                    <\/table>\n                                <\/div>\n                                                    <\/div>\n                                            <div id=\"course-curriculum-section-1\" class=\"carousel-item item\" role=\"tabpanel\" aria-hidden=\"true\">\n                                                            \n                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    \n                                <div class=\"wp-block-table m-0\">\n                                    <table>\n                                        <caption class=\"sr-only\">2. Year<\/caption>\n                                        <thead>\n                                            <tr>\n                                                                                                                                                            <th class=\"curricular_plan_cu_field curricular_plan_cu_code\">ID<\/th>\n                                                                                                                                                                                                                <th class=\"curricular_plan_cu_field curricular_plan_cu_title\">Name<\/th>\n                                                                                                                                                                                                                <th class=\"curricular_plan_cu_field curricular_plan_cu_period\">Semester<\/th>\n                                                                                                                                                                                                                <th class=\"curricular_plan_cu_field curricular_plan_cu_ects\">ECTS<\/th>\n                                                                                                                                                                                                                <th class=\"curricular_plan_cu_field curricular_plan_cu_duration\">Length<\/th>\n                                                                                                                                                                                                                                                    <\/tr>\n                                        <\/thead>\n                                        <tbody>\n                                                                                            <tr>\n                                                                                                                                                                        <td class=\"curricular_plan_cu_field curricular_plan_cu_code\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_title\">\n                                                                                                                                    <a class=\"btn btn-link p-0\" data-toggle=\"collapse\" href=\"#curricular_plan_cu_description-1-0\" role=\"button\" aria-expanded=\"false\" aria-controls=\"curricular_plan_cu_description-1-0\">\n                                                                        Dissertation \/ Project \/ Internship\n                                                                    <\/a>\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_period\">\n                                                                                                                                    S1\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_ects\">\n                                                                                                                                    30\n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                <td class=\"curricular_plan_cu_field curricular_plan_cu_duration\">\n                                                                                                                                    \n                                                                                                                            <\/td>\n                                                                                                                                                                                                                                                                        <\/tr>\n                                                                                                    <tr id=\"curricular_plan_cu_description-1-0\" class=\"collapse\"><td colspan=\"5\" class=\"curricular_plan_cu_field curricular_plan_cu_description\">\n<p>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<\/p>\n<\/td><\/tr>\n                                                                                                                                    <\/tbody>\n                                    <\/table>\n                                <\/div>\n                                                    <\/div>\n                                    <\/div>\n    \n                                                        <div class=\"carousel-controls\">\n                        <a class=\"carousel-control-prev\" href=\"#course-curriculum\" role=\"button\" data-slide=\"prev\" aria-controls=\"course-curriculum-items\">\n                            <span class=\"carousel-control-prev-icon\" aria-hidden=\"true\"><\/span>\n                            <span class=\"sr-only\">Previous Year<\/span>\n                        <\/a>\n                        <a class=\"carousel-control-next\" href=\"#course-curriculum\" role=\"button\" data-slide=\"next\" aria-controls=\"course-curriculum-items\">\n                            <span class=\"carousel-control-next-icon\" aria-hidden=\"true\"><\/span>\n                            <span class=\"sr-only\">Next Year<\/span>\n                        <\/a>\n                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/section>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-container-13 wp-block-columns\">\n<div class=\"wp-container-10 wp-block-column\"><div class=\"post-field course_public_notice\">\n   <h3 class=\"pt-0 field-title\">Entry Requirements<\/h2>\n    <div>\n<p>a) Holders of an undergraduate degree or a legal equivalent in Accounting, Taxation, Finance, Business or related fields;<br>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);<br>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;<br>d) Holders of an academic, scientific or professional curriculum, recognized as adequate to attend the study cycle by thescientific body of the ESTG-IPLeiria;<br>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.<\/p>\n\n\n\n<p>International Student<br>All information related to the \u00a0international student application should be consulted on our\u00a0<a rel=\"noreferrer noopener\" href=\"https:\/\/www.ipleiria.pt\/en\/international\/studying-in-portugal\/international-students\/\" target=\"_blank\">International Students<\/a>\u00a0webpage.<\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-container-11 wp-block-column\" style=\"flex-basis:3%\"><\/div>\n\n\n\n<div class=\"wp-container-12 wp-block-column\"><div class=\"post-field course_accreditation\">\n   <h3 class=\"field-title\">Accreditation<\/h2>\n    <div>\n<p>State: Accreditated<br>Number of years of accreditation:\u00a06<br>Publication Date: 21-05-2021<br><a rel=\"noreferrer noopener\" href=\"https:\/\/www.a3es.pt\/pt\/resultados-acreditacao\/contabilidade-e-fiscalidade-7\" data-type=\"URL\" data-id=\"https:\/\/www.a3es.pt\/pt\/resultados-acreditacao\/contabilidade-e-fiscalidade-7\" target=\"_blank\">A3ES Accreditaion<\/a><\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div>\n\n<div class=\"post-field course_more_information\">\n   <h3 class=\"field-title\">More Information<\/h2>\n    <div>\n<p class=\"is-style-theme-default-title\"><a href=\"https:\/\/www.ipleiria.pt\/estg-dge\/master-programmes\/accounting-and-taxation\/\" data-type=\"URL\" data-id=\"https:\/\/www.ipleiria.pt\/estg-dge\/master-programmes\/accounting-and-taxation\/\" target=\"_blank\" rel=\"noreferrer noopener\">Master&#8217;s Webpage<\/a><\/p>\n\n\n\n<p class=\"is-style-theme-default-title\">If you are an International Student you can contact us to:\u00a0<a rel=\"noreferrer noopener\" href=\"mailto:estudante.internacional@ipleiria.pt\" target=\"_blank\"><a href=\"mailto:studywithus@ipleiria.pt\">studywithus@ipleiria.pt<\/a><\/a><\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-pt-ipleiria-ued-wp-theme-ipleiria-gutenbergblocks-container gbc gbc-view row-valign-top align-full \">\n    <div class=\"gbc-background\" style=\"background-color:#262626\"><\/div>\n    <div class=\"gbc-background-overlay gbc-background-overlay-normal\" style=\"opacity:0.3\"><\/div>\n    <div class=\"gbc-wrapper\" style=\"padding-top:100px;padding-bottom:60px\">\n        <div id=\"gbc-container-_2a836c-36\" class=\"inner-container container\">\n            <h2 class=\"has-text-align-center is-style-theme-title has-dark-title-text-color-color has-text-color\">Online Application<\/h2>\n            <p class=\"has-text-align-center has-dark-title-text-color-color has-text-color\">Use the button bellow to start your application.<\/p>                                                                                                        \n                    <div class=\"wp-block-buttons aligncenter is-content-justification-center\">\n                        <div class=\"wp-block-button is-style-theme-button-outline\">\n                            <a class=\"wp-block-button__link has-title-text-color-color has-dark-title-text-color-background-color has-text-color has-background\" href=\"https:\/\/www.ipleiria.pt\/en\/study\/applications\/masters-applications\/\" target=\"_blank\" rel=\"noreferrer noopener\">How to apply<\/a>\n                    \n                        <\/div>\n                    <\/div>\n                <\/div>\n    <\/div>\n<\/div>\n    <div style=\"margin-bottom: 40px;\"><\/div>\n\n\n\n<div id=\"gbc-_cdc69e-da\" class=\"wp-block-pt-ipleiria-ued-wp-theme-ipleiria-gutenbergblocks-container gbc gbc-view row-valign-top align-full\"><div class=\"gbc-background-overlay gbc-background-overlay-normal\" style=\"opacity:0.3\"><\/div><div class=\"gbc-wrapper\" style=\"padding-top:100px;padding-bottom:60px\"><div id=\"gbc-container-gbc-_cdc69e-da\" class=\"inner-container container\">\n<div class=\"wp-container-17 wp-block-columns\">\n<div class=\"wp-container-14 wp-block-column\"><div class=\"post-field course_application_fee\">\n   <h3 class=\"has-text-align-center pt-0 field-title\">Application Fee<\/h2>\n    <div>\n<p class=\"has-text-align-center\">60\u20ac<\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-container-15 wp-block-column\"><div class=\"post-field course_enrolment_fee\">\n   <h3 class=\"has-text-align-center pt-0 field-title\">Enrolment Fee<\/h2>\n    <div>\n<p class=\"has-text-align-left\">General contingent: 50\u20ac<br>International student contingent: 100\u20ac<\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-container-16 wp-block-column\"><div class=\"post-field course_tuition_fee\">\n   <h3 class=\"has-text-align-center pt-0 field-title\">Tuition Fee<\/h2>\n    <div>\n<p class=\"has-text-align-left\">General contingent: 1140\u20ac<br>International student contingent: 3000\u20ac<\/p>\n<\/div>\n    <div class=\"clearfix\"><\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div><\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2024\/04\/BARRA-1024x148.png\" alt=\"\" class=\"wp-image-45957\" width=\"512\" height=\"74\" srcset=\"https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2024\/04\/BARRA-1024x148.png 1024w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2024\/04\/BARRA-300x43.png 300w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2024\/04\/BARRA-768x111.png 768w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2024\/04\/BARRA-1536x222.png 1536w, https:\/\/www.ipleiria.pt\/en\/wp-content\/uploads\/sites\/25\/2024\/04\/BARRA-2048x296.png 2048w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure><\/div>","protected":false},"featured_media":44218,"template":"","meta":{"multilingual_post_translation":"{\"pt-PT\":{\"url\":\"https:\/\/www.ipleiria.pt\/curso\/mestrado-em-contabilidade-e-fiscalidade\/\",\"postID\":null,\"postTitle\":\"\",\"siteID\":1,\"customURL\":true,\"languageInfo\":{\"multilingual_site_api_url\":\"https:\/\/www.ipleiria.pt\/wp-json\/\",\"name\":\"Portugu\u00eas\",\"locale\":\"pt_PT\"}}}","custompostfields_meta-description":"","custompostfields_course_presentation":"<!-- wp:paragraph -->\n<p>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.<br>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.<\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_content":"","custompostfields_course_code":"2165","custompostfields_course_public_notice":"<!-- wp:paragraph {\"placeholder\":\"Set \\u0022Programme Notice\\u0022 content...\"} -->\n<p><a href=\"https:\/\/www.ipleiria.pt\/wp-content\/uploads\/2026\/03\/Edital-ESTG-Contabilidade-e-Fiscalidade-PL.pdf\" data-type=\"URL\" data-id=\"https:\/\/www.ipleiria.pt\/wp-content\/uploads\/2026\/03\/Edital-ESTG-Contabilidade-e-Fiscalidade-PL.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Edital 2026<\/a> (PT Doc retf) <\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_length":"3 Semesters","custompostfields_course_ects":"90","custompostfields_course_supervisor":"<!-- wp:paragraph {\"placeholder\":\"Set \\u0022Programme Coordinator\\u0022 content...\"} -->\n<p>Cristina Isabel Branco de S\u00e1<br><a rel=\"noreferrer noopener\" href=\"mailto:coord.mcf.estg@ipleiria.pt\" target=\"_blank\">coord.mcf.estg@ipleiria.pt<\/a><br><\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_vacancies":"<!-- wp:paragraph {\"placeholder\":\"Set \\u0022Programme Vacancies\\u0022 content...\"} -->\n<p>General and International student contingent:\u00a0 35<\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_application_fee":"<!-- wp:paragraph {\"align\":\"center\",\"placeholder\":\"Set \\u0022Programme Application Fee\\u0022 content...\"} -->\n<p class=\"has-text-align-center\">60\u20ac<\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_enrolment_fee":"<!-- wp:paragraph {\"align\":\"left\",\"placeholder\":\"Set \\u0022Programme Enrollment Fee\\u0022 content...\"} -->\n<p class=\"has-text-align-left\">General contingent: 50\u20ac<br>International student contingent: 100\u20ac<\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_tuition_fee":"<!-- wp:paragraph {\"align\":\"left\",\"placeholder\":\"Set \\u0022Programme Annual Fee\\u0022 content...\"} -->\n<p class=\"has-text-align-left\">General contingent: 1140\u20ac<br>International student contingent: 3000\u20ac<\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_goals":"<!-- wp:list -->\n<ul><li>Specialized training, which allows the acquisition of a set of skills for the exercise of functions in the area of accountingand taxation;<\/li><li>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;<\/li><li>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;<\/li><li>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.<\/li><\/ul>\n<!-- \/wp:list -->","custompostfields_course_future_studies":"","custompostfields_course_career_prospects":"","custompostfields_course_entry_requirements":"<!-- wp:paragraph -->\n<p>a) Holders of an undergraduate degree or a legal equivalent in Accounting, Taxation, Finance, Business or related fields;<br>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);<br>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;<br>d) Holders of an academic, scientific or professional curriculum, recognized as adequate to attend the study cycle by thescientific body of the ESTG-IPLeiria;<br>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.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>International Student<br>All information related to the \u00a0international student application should be consulted on our\u00a0<a rel=\"noreferrer noopener\" href=\"https:\/\/www.ipleiria.pt\/en\/international\/studying-in-portugal\/international-students\/\" target=\"_blank\">International Students<\/a>\u00a0webpage.<\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_more_information":"<!-- wp:paragraph {\"placeholder\":\"Set \\u0022Extra Programme Information\\u0022 content...\",\"className\":\"is-style-theme-default-title\"} -->\n<p class=\"is-style-theme-default-title\"><a href=\"https:\/\/www.ipleiria.pt\/estg-dge\/master-programmes\/accounting-and-taxation\/\" data-type=\"URL\" data-id=\"https:\/\/www.ipleiria.pt\/estg-dge\/master-programmes\/accounting-and-taxation\/\" target=\"_blank\" rel=\"noreferrer noopener\">Master's Webpage<\/a><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph {\"placeholder\":\"Set \\u0022Extra Programme Information\\u0022 content...\",\"className\":\"is-style-theme-default-title\"} -->\n<p class=\"is-style-theme-default-title\">If you are an International Student you can contact us to:\u00a0<a rel=\"noreferrer noopener\" href=\"mailto:estudante.internacional@ipleiria.pt\" target=\"_blank\"><a href=\"mailto:studywithus@ipleiria.pt\">studywithus@ipleiria.pt<\/a><\/a><\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_curriculum":"[{\"curricular_plan_section_title\":\"1. Year\",\"curricular_plan_cus\":[{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Corporate Accounting\",\"curricular_plan_cu_period\":\"S1\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"30 h\",\"curricular_plan_cu_description\":\"<!-- wp:list {\\\"ordered\\\":true} -->\\n<ol><li>Social deliberations with effect on accounting.<\/li><li>Conservation of capital (distributable profits, own shares and quotas; amortization of capital)<\/li><li>The subscription, realization and increase of capital in cash and inkind.<\/li><li>Supplementary capital payments, supplementary contributions of stockholders and stockholders loans.<\/li><li>Business combinations and participation relations.<\/li><\/ol>\\n<!-- \/wp:list -->\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Advanced Financial Accounting\",\"curricular_plan_cu_period\":\"S1\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"30 h\",\"curricular_plan_cu_description\":\"<!-- wp:list {\\\"ordered\\\":true} -->\\n<ol><li>Accounting History<ol><li>Accounting in Portugal<\/li><li>Accounting standardization and harmonization <\/li><\/ol><\/li><li>Provisions, contingencies and environmental matters <\/li><li>Impairment of assets <ol><li>Non-financial assets (tangible fixed assets, intangible assets, investment properties, inventories, non-current assets held for sale) <\/li><li>Financial assets <\/li><\/ol><\/li><li>Financial instruments <\/li><li>Deferred taxes <ol><li>Permanent and temporary differences <\/li><li>Deferred tax assets <\/li><li>Deferred tax liabilities<\/li><\/ol><\/li><\/ol>\\n<!-- \/wp:list -->\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Advanced Topics in Income Taxation\",\"curricular_plan_cu_period\":\"S1\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"30 h\",\"curricular_plan_cu_description\":\"<!-- wp:list {\\\"ordered\\\":true} -->\\n<ol><li>Portuguese Tax System<\/li><li>Personal income tax<ol><li>Concepts, personal and real impact<\/li><li>Concept of resident, partial resident and non-resident<\/li><li>Analysis of income categories<\/li><li>Taxe rates; determining the taxable income<\/li><li>Settlement and payment<\/li><\/ol><\/li><li>Corporation income tax<ol><li>Exemptions; taxation period; the determination of the tax base<\/li><li>The tax transparency regime<\/li><li>Tax rates; deductions from collection; settlement and payment<\/li><li>Mergers, divisions, transfers of assets and exchange of shares<\/li><li>Taxation of non-residents: Stable Establishment<\/li><\/ol><\/li><li>International taxation of income<ol><li>The principles of residence and source<\/li><li>International double taxation and its elimination \/ mitigation<\/li><li>Conventions to avoid double taxation<\/li><\/ol><\/li><li>Tax Benefits<ol><li>General concepts: tax benefit, tax incentive and tax expense;<\/li><li>Tax benefits: corporate restructuring; investment; R&amp;D<\/li><\/ol><\/li><\/ol>\\n<!-- \/wp:list -->\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Data Analysis for Business Sciences\",\"curricular_plan_cu_period\":\"S1\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"30 h\",\"curricular_plan_cu_description\":\"<!-- wp:list {\\\"ordered\\\":true} -->\\n<ol><li>Complements of Statistics <ol><li>Preliminary data analysis <\/li><li>Point and interval estimation <\/li><li>Hypothesis testing <\/li><li>Bivariate analysis<\/li><\/ol><\/li><li>Linear regression <ol><li>Interpretation and estimation of the model <\/li><li>Model assumptions analysis<\/li><li>Inference for the model parameters <\/li><li>Quality and model comparison measures <\/li><li>Point and interval prediction<\/li><\/ol><\/li><li>Logistic Regression <ol><li>Logit function <\/li><li>Interpretation and estimation of the model <\/li><li>Model assumptions analysis <\/li><li>Inference for the model parameters <\/li><li>Quality and model comparison measures <\/li><li>Cutoff value and ROC curve<\/li><\/ol><\/li><li>Models based on panel data <ol><li>Fixed effects models <\/li><li>Random effects models<\/li><\/ol><\/li><\/ol>\\n<!-- \/wp:list -->\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Optional I\",\"curricular_plan_cu_period\":\"S1\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"\",\"curricular_plan_cu_description\":\"<!-- wp:paragraph {\\\"placeholder\\\":\\\"Set description...\\\"} -->\\n<p>The student must check all the optional curricular units with de Programme Coordenator<\/p>\\n<!-- \/wp:paragraph -->\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Optional II\",\"curricular_plan_cu_period\":\"S1\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"\",\"curricular_plan_cu_description\":\"<!-- wp:paragraph {\\\"placeholder\\\":\\\"Set description...\\\"} -->\\n<p>The student must check all the optional curricular units with de Programme Coordenator<\/p>\\n<!-- \/wp:paragraph -->\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Advanced Topics in Taxatio n of Consumption and Property\",\"curricular_plan_cu_period\":\"S2\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"30 h\",\"curricular_plan_cu_description\":\"\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Tax Planning\",\"curricular_plan_cu_period\":\"S2\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"30 h\",\"curricular_plan_cu_description\":\"\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Advanced Public Accounting\",\"curricular_plan_cu_period\":\"S2\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"30 h\",\"curricular_plan_cu_description\":\"\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Research Methodologies in Accounting and Taxation\",\"curricular_plan_cu_period\":\"S2\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"30 h\",\"curricular_plan_cu_description\":\"\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Optional III\",\"curricular_plan_cu_period\":\"S2\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"\",\"curricular_plan_cu_description\":\"<!-- wp:paragraph {\\\"placeholder\\\":\\\"Set description...\\\"} -->\\n<p><\/p>\\n<!-- \/wp:paragraph -->\"},{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Optional IV\",\"curricular_plan_cu_period\":\"S2\",\"curricular_plan_cu_ects\":\"5\",\"curricular_plan_cu_duration\":\"\",\"curricular_plan_cu_description\":\"\"}]},{\"curricular_plan_section_title\":\"2. Year\",\"curricular_plan_cus\":[{\"curricular_plan_cu_code\":\"\",\"curricular_plan_cu_title\":\"Dissertation \/ Project \/ Internship\",\"curricular_plan_cu_period\":\"S1\",\"curricular_plan_cu_ects\":\"30\",\"curricular_plan_cu_duration\":\"\",\"curricular_plan_cu_description\":\"<!-- wp:paragraph {\\\"placeholder\\\":\\\"Set description...\\\"} -->\\n<p>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<\/p>\\n<!-- \/wp:paragraph -->\"}]}]","custompostfields_course_testimonies":"","custompostfields_course_short_notice":"","custompostfields_post-association_course_enrolment_link":{"opensInNewTab":true},"custompostfields_course_accreditation":"<!-- wp:paragraph -->\n<p>State: Accreditated<br>Number of years of accreditation:\u00a06<br>Publication Date: 21-05-2021<br><a rel=\"noreferrer noopener\" href=\"https:\/\/www.a3es.pt\/pt\/resultados-acreditacao\/contabilidade-e-fiscalidade-7\" data-type=\"URL\" data-id=\"https:\/\/www.a3es.pt\/pt\/resultados-acreditacao\/contabilidade-e-fiscalidade-7\" target=\"_blank\">A3ES Accreditaion<\/a><\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_dges_registration":"<!-- wp:paragraph {\"placeholder\":\"Set \\u0022DGES Programme Registry\\u0022 content...\"} -->\n<p><a href=\"https:\/\/www.dges.gov.pt\/simges\/public\/www\/cursos\/7456\" target=\"_blank\" rel=\"noreferrer noopener\"> Link to Registration<\/a><\/p>\n<!-- \/wp:paragraph -->","custompostfields_course_footer":""},"course_city":[285],"enrolment_state":[8],"course_language":[55],"course_schedule":[58],"course_domain":[13],"course_school":[71],"course_type":[52],"course_tax":[],"_links":{"self":[{"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course\/33256"}],"collection":[{"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/types\/course"}],"version-history":[{"count":39,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course\/33256\/revisions"}],"predecessor-version":[{"id":49555,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course\/33256\/revisions\/49555"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/media\/44218"}],"wp:attachment":[{"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/media?parent=33256"}],"wp:term":[{"taxonomy":"course_city","embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course_city?post=33256"},{"taxonomy":"enrolment_state","embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/enrolment_state?post=33256"},{"taxonomy":"course_language","embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course_language?post=33256"},{"taxonomy":"course_schedule","embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course_schedule?post=33256"},{"taxonomy":"course_domain","embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course_domain?post=33256"},{"taxonomy":"course_school","embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course_school?post=33256"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course_type?post=33256"},{"taxonomy":"course_tax","embeddable":true,"href":"https:\/\/www.ipleiria.pt\/en\/wp-json\/wp\/v2\/course_tax?post=33256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}