Aldeia, Susana

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Susana Aldeia


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).

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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.

Resultados da pesquisa

A mostrar 1 - 10 de 26
  • PublicaçãoAcesso Aberto
    Accounting profit in spainish legislation
    2019-05 - Aldeia, Susana
    The 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.
  • PublicaçãoAcesso Aberto
    Earnings management phenomenon
    2020 - Aldeia, Susana
    The 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.
  • PublicaçãoAcesso Aberto
    The "true and fair view" concept in business and tax law: the Portuguese and Spanish case studies
    2019 - Aldeia, Susana
    The main goal of this paper is to understand how the “true and fair view” concept was incorporated in the Spanish and Portuguese national laws, comparing the national legal dispositions and understanding how this concept was accepted in each of these countries. For this purpose, the business and tax law of both European countries were investigated. In Spain, the Commerce Code (Código de Comercio), the Capital Companies Law (Ley de Sociedades de Capital), the Accounting law (Plan General de Contabilidad) and the Corporate Income Tax Law (Ley del Impuesto sobre Sociedades) were studied. In Portugal was made an analysis of the Code of Commercial Companies (Código das Sociedades Comerciais), the Securities Code (Código dos Valores Mobiliários), the Accounting law (Plano Oficial de Contabilidade and Sistema de Normalização contabilística) and the Corporate Income Tax Law (Código do Imposto sobre o Rendimento das Pessoas Coletivas). The results show that the true and fair view concept was incorporated by both national laws, mainly because as member states of the European Union they were obliged to integrate it. This integration occurred in both business and tax law. The business legislation has a general understanding of the concept as an overriding principle, being the accounting principles simple means to reach it. In the corporation income tax law, this concept is implicitly recognized in both laws by inherent acceptance of generally accepted accounting principles under Articles 10.3 of the Ley del Impuesto sobre Sociedades and 17.3 of the Código do Imposto sobre o Rendimento das Pessoas Colectivas.
  • PublicaçãoAcesso Aberto
    Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case
    2019 - Aldeia, Susana
    This 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.
  • PublicaçãoAcesso Aberto
    The partner loans' multidisciplinary analysis: Portuguese's case study
    2020 - Aldeia, Susana
    This 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.
  • PublicaçãoAcesso Aberto
    The income's integration into the tax base of spanish legal persons' tax
    2020-08-01 - Aldeia, Susana
    This 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.
  • PublicaçãoAcesso Aberto
    The Social Media Manager career: Accounting, tax, and Social Security Framework for a Self-employed Person in Portugal
    2023-05-05 - Aldeia, Susana
    Purpose – The main goal of this paper is to understand the legal framework of the self-employed worker in the social media management area. Design/methodology/approach – The research uses the legal research method to analyse Portuguese legal resources such as the personal income tax law, the accounting law, and the social security law. Findings – The results show that a self-employed worker needs to pay attention to several legal commitments to fulfil all the obligations concerning the activity's development. This fact implies knowledge in all dimensions, mainly accounting, taxation, and social security. In the accounting domain, the Portuguese social media manager needs to know concepts related to the applied accounting system to recognise economic operations. The accounting legal framework can represent consequences in the tax sphere. The manager has two tax options in the personal income tax domain, according to the simplified regime and the organised accounting system. The second option implies that workers have an accountant to certify the activity accounts. In the social security domain, the law foresees a lot of legal obligations that are of frequent accomplishment, including the social security payment. Each scope has specific requirements that need to be observed and needs substantial knowledge that marketing people sometimes do not have, thus, it is frequent to recur to an accountant service to get help. This decision represents the increase of the context costs to the employee. The research of this case study evidences how the Portuguese tax system is complex and the difficulties the self-workers can feel when making-decision to develop the activity on their one.
  • PublicaçãoAcesso Aberto
    Software and hardware forensic tools: an overview of the accounting and tax framework in portuguese non-state intitutions
    2021-10 - Aldeia, Susana
    The main goal of this paper is to research the accounting and tax treatment of the hardware and software's good purchase by the private companies that provide forensic services. For this purpose, it studies accounting and taxation law in Portugal. Concerning to the accounting issues, it analyses the Portuguese Accounting Standardization System, and the other and, about taxation matters it assays the Value-Add Tax and the Corporate Income Tax law. The results show that accounting rules determine the recognition of computer equipment, as a tangible fixed asset. In the purchase moment, that equipment is a non-current asset, and the corresponding cost is the depreciation’ recordation of each economic period. In taxation sphere, in particular, in Corporate Income Tax Law, the treatment is similar, and the depreciation is a deductible tax cost. Furthermore, the company does not support the VAT taxof the purchase because the entity is a VAT taxpayer.
  • PublicaçãoAcesso Restrito
    Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle
    2023-08-03 - Aldeia, Susana
    Purpose This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle. Design/methodology/approach The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws. Findings The results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices. Research limitations/implications This study only studies the Portugal case. Originality/value This study highlights the Portuguese experience reconciling taxation and environmental dimensions.
  • PublicaçãoAcesso Aberto
    The financial performance's positive element in legislation of Spain
    2019 - Aldeia, Susana
    This paper aims to understand how Spain’s business law approaches the companies financial performance’s positive element. For this purpose, the study analyses the most pertinent business legislation, to identify legal dispositions, national, and international ones, that deals with the income concept. Internationally, it examines the International Accounting Standards (IAS) and the Conceptual Framework of the International Accounting Standard Board (IASB). In national domains, it analyses the Commerce Code (CC), the national accounting rules, and the corporate income tax law (CIT). The results show that, in order to European accounting harmonization, Spain adopts international accounting rules. In the internal domains, the business legislator was extensive because it expressly established the concept of income, not only in accounting law but also in commerce law. In the tax dimensions, the lawmaker assumes the concept implicitly when accepts the accounting profit as the bases for legal person's income tax determination. This research highpoint the Spanish practice in the process of economic concepts' business national laws incorporation. States can see Spain's knowledge. It keeps them resources and time. Although the relevance of the search, it treats only the Spanish experience.