فناوری آموزش پیشرفته در حسابداری: شبیه ساز مالیات بر درآمد شخصی انباشته شده توسط شرکت

This paper describes the Simulator of Personal Income Tax retained by Portuguese companies. According to the Portuguese law, monthly and annually companies need to send the information to the Portuguese Tax Administration about the amounts of employees’ Personal Income Tax withheld. This task is made through an e-Government tool accessed by company's staff only, which makes it impossible to be used by students. This constitutes an obstacle to the accounting learning, because students cannot experiment the “real” process. With this simulator students can “learn by doing”, filling and submitting the Personal Income Tax form filled by companies like the company's staff.