Aldeia, Susana
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Aldeia
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Susana
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Susana Aldeia
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Afiliação:
REMIT – Research on Economics, Management and Information Technologies.
DEG - Departamento de Economia e Gestão.
Susana Aldeia is a full-time Assistant Professor at the Universidade Portucalense and a part-time Associated Professor at Polytechnic Institute of MAIA (IPMAIA). She holds a Phd with mention in Taxation and a DEA in Tax Law from the Vigo University (Spain); postgraduation in taxation from the IPCA and a degree in Accounting, also from the IPCA. Currently, she teaches the areas of accounting and taxation. She is a researcher at the Research on Economics, Management and Information Technologies (REMIT). She develops research activities on income, consumption and property taxation, but particularly on income taxation and its relationship with accounting. She has been a chartered accountant since 2003 in exercise and is a member of the Income Tax College of the Portuguese Chartered Accountants Association (OCC).
Susana Aldeia is a full-time Assistant Professor at the Universidade Portucalense and a part-time Associated Professor at Polytechnic Institute of MAIA (IPMAIA). She holds a Phd with mention in Taxation and a DEA in Tax Law from the Vigo University (Spain); postgraduation in taxation from the IPCA and a degree in Accounting, also from the IPCA. Currently, she teaches the areas of accounting and taxation. She is a researcher at the Research on Economics, Management and Information Technologies (REMIT). She develops research activities on income, consumption and property taxation, but particularly on income taxation and its relationship with accounting. She has been a chartered accountant since 2003 in exercise and is a member of the Income Tax College of the Portuguese Chartered Accountants Association (OCC).
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AA15-BA15-4CA6Research Projects
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REMIT – Research on Economics, Management and Information Technologies
Centro de investigação que que tem como objetivo principal produzir e disseminar conhecimento teórico e aplicado que possibilite uma maior compreensão das dinâmicas e tendências económicas, empresariais, territoriais e tecnológicas do mundo contemporâneo e dos seus efeitos socioeconómicos. O REMIT adota uma perspetiva multidisciplinar que integra vários domínios científicos: Economia e Gestão; Ciências e Tecnologia; Turismo, Património e Cultura.
Founded in 2017, REMIT – Research on Economics, Management and Information Technologies is a research unit of Portucalense University. Based on a multidisciplinary and interdisciplinary perspective it aims at responding to social challenges through a holistic approach involving a wide range of scientific fields such as Economics, Management, Science, Technology, Tourism, Heritage and Culture.
Grounded on the production of advanced scientific knowledge, REMIT has a special focus on its application to the resolution of real issues and challenges, having as strategic orientations:
- the understanding of local, national and international environment;
- the development of activities oriented to professional practice, namely in the business world.
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Publication Open Access Algumas notas sobre a tributação das empresas [artigo de imprensa]2021-12-10 - Aldeia, SusanaTributar de acordo com o princípio da capacidade contributiva significa tributar de acordo com o índice mais agudo da capacidade contributiva de cada contribuinte, que é o rendimento. [...]Publication Open Access Accounting profit in spainish legislation2019-05 - Aldeia, SusanaThe main goal of this paper is to study the accounting profit in the spanish jurisdiction. For this purpose the accounting profit and its integration in accounting and tax legislation of Spain were analized. In accounting terms the study focus on the Comerce Code and Accounting law. On the one hand, the assumption of accounting profit in corporate income tax law and the significance of its economic periodization were investigated. The results show that the spanish Comerce Code recognizes a relevent role to accounting profit. It also recognizes that it is very important for the companies to give financial information about their economic lives. It establishes specific issues, such as the elements of the annual accounts, and how the net profit should be determined. On the other hand, an effort was made to understand and analyse the relevence of the periodization of the corporations´ economic life. It happens having as underlying the accrual basis' accounting principle. This may occur due to several economic, financial and legal reasons. Concerning the economic reasons it is necessary to define economic periods for management evaluation and the distribution of the results to the company's owners. Financially, the company has to assure all the financial needs to maintain its activity. In legal terms, it is important to determine tax periods that can establish the tax due by the entity's economic performance. The analysis of article 10 of the spanish corporate income tax law allows us to conclude that the spanish tax legislator recognizes the tax direct valuation method to determine the taxable profit. It means that the net profit determined under accounting rules is used to calculate the taxable basis that will be subjected to pay income tax by the national economic entities.Publication Open Access Earnings management phenomenon2020 - Aldeia, SusanaThe main goal of this paper is to understand better the earnings management phenomenon, in particular, to perceive the process, it means, the concept, motivations and used techniques. For this purpose, it makes the issue's theoretical analysis. The results show that the concept is comprehensive. Several definitions lead to common conclusions, and it seeks to distort the company's accounts truth; it means, a deceptive practice. It happens due to the current accounting system' characteristics, in particular, to the standards' flexibility and discretionary that allows to financial information's preparers the selection between several criteria to record the companies' economic transactions. This arbitrariness leads to manipulations in the financial standards elements as in the incomes, expenses, assets and liabilities.Publication Open Access The income's integration into the tax base of spanish legal persons' tax2020-08-01 - Aldeia, SusanaThis paper seeks to understand how the corporate income tax law integrates into the tax base the income of Spanish companies. For this purpose, it examines the European Community’s legal dispositions of the Spanish case study. It makes an analysis of several data sources of Spain, mainly, the Accounting law and the Corporate Income Tax Law. Results show that the Spanish Tax System, since 1995, assumes the direct estimation regime as a method of corporate tax base's determination. It means that this jurisdiction assumes the profit determined under the accounting standards as available ability to pay’s the criterion, although subject to law’s adjustments. Thus, the income constitutes a tax base's element; its integration happens due to the acceptance of the accounting profit, where the income also represents one of the components. In this way, corporate income tax legislator does clarify the concept of income referring to the accounting law. This research aids in understanding better the determination of the taxable basis of companies, clarifying how the recognition of the company’s income occurs.Publication Open Access A tributação dos rendimentos dos empresários em nome individual, o princípio da neutralidade fiscal e a CRP [artigo de imprensa]2017-05 - Aldeia, SusanaEmpresários individuais versus sociedades: o principio da neutralidade fiscal não é respeitado uma vez que existem diferenças discriminatórias em matéria de métodos de determinação da base tributável, de dedutibilidade dos gastos ou de taxas de tributação. [...]Publication Open Access Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case2019 - Aldeia, SusanaThis paper aims to understand what kind of fundamentals can justify the tax adjustments imposed by the Portuguese Corporate Income Tax Law. For this purpose, it analyzes the legal dispositions and doctrine, particularly, it examines Portugal data sources: the Corporate Income Tax Law (Código do Imposto sobre o Rendimento das Pessoas Coletivas - CIRC) and doctrinal's understandings. The results show that doctrinal interpretations identifies four reasons to tax correction. They are the technical and practical reasons, the separation between corporate and personal equity, the formal reasons; and the disincentive of the no moralistic behavior. This study helps to know better the corporate income tax’s particularities. Although it is a relevant contribution to international tax law literature, and countries can analyze this experience and collet it to its profit, it only researches the Portugal case.Publication Open Access The partner loans' multidisciplinary analysis: Portuguese's case study2020 - Aldeia, SusanaThis paper seeks to understand the framework of the loans from partners to the company in a multidisciplinary overview. In particular, it studies the accounting and taxation treatment of the loans from members to societies. For this purpose, it researches several data sources of Portugal: Portuguese Accounting Standards (Sistema de Normalização Contabilística - SNC), Value Added Tax (Imposto sobre o Valor Acrescentado - IVA), Corporate Income Tax (Imposto sobre o Rendimento das Pessoas Coletivas - IRC). The results show that, in the accounting domain, loans from business owners to entity meet the requirements to be considered financial liabilities. The financial position's statement presents it in the second element. Under the lending contract, the lender can receive interest or not. In the case of income receipt, it is subject to taxation in the beneficiary's sphere, and it constitutes a financial expense the borrower's realm. This operation is VAT exempt, according to article 9º. In the CIT, the interests are tax expense under some circumstances predicted in the tax law. The paper presents some limitations because it is restricted to Portugal jurisdiction; it could be interesting to analyse it in other countries.Publication Restricted Access Contratos de construção [artigo de imprensa]2024-09-26 - Aldeia, SusanaOs réditos e os gastos de contratos de construção devem ser periodizados considerando o disposto no artigo 19.º do CIRC, pelo que se apresenta neste artigo uma breve exemplificação da sua aplicação. [...]Publication Open Access O regime fiscal de incentivo à capitalização das empresas (ICE) [artigo de imprensa]2024-04-17 - Aldeia, SusanaO ICE permite deduzir ao lucro tributável uma percentagem dos aumentos líquidos dos capitais próprios elegíveis. Este artigo explica-lhe, entre outros aspetos, o modo de funcionamento, os conceitos relevantes e a determinação do valor deste incentivo fiscal. [...]Publication Open Access The accounting role in determining the Corporate Tax Base in India2021-01 - Aldeia, SusanaThis paper aims to understand the role of the accounting of Indian companies in the determination of the corporate income tax law. For this purpose, it studies Indian legal structures such as the Corporate Income Tax Law, the Accounting Law, and the Constitutional Law. Results show that accounting legislation assumed the IASB directives to develop the Indian Accounting Standards, presenting a set of individual accounting norms. Nevertheless, they have the main goal to assist the preparation of the financial statements to help investors make economic decisions, and they do not have any role in the legal entities' taxation domain. The corporate income tax law does not assume accounting concepts for business tax determination, legal dispositions prefer the express clarification of all the elements in the tax calculation, representing a duplication of legal dispositions.