To provide a set of knowledge, techniques and methods in the tax affairs related to individuals and companies. To justify the taxation in the course of Management; To know the taxpayers’ means of defense and to identify the main and accessory obligations of the subjects; Based on previous experience acquired in this course, to provide competences with the view of a correct insertion of the legal and tax relationship elements, such as the subjects, the object, constitution and modification, extinction and guarantee, leading to the interface between these elements, the concepts and tax codes.