Aldeia, Susana

A carregar...
Foto do perfil
Endereço de Email
Data de nascimento
Cargo
Último Nome
Aldeia
Primeiro Nome
Susana
Nome
Susana Aldeia
Biografia
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).
Projetos de investigação
Unidades organizacionais
Organização
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 - 2 de 2
  • PublicaçãoAcesso Aberto
    Medición del grado de conocimiento sobre las obligaciones de tributación en operaciones con criptomonedas en el IRPF y en el IP: Una evidencia y una preocupación
    2024-02-29 - Aldeia, Susana; Hernández Sánchez, Álvaro; Náñez Alonso, Sergio Luis
    El artículo destaca la complejidad fiscal que rodea a las operaciones con criptomonedas debido a la falta de regulación uniforme, generando incertidumbre para contribuyentes y autoridades fiscales. Tras determinar las obligaciones fiscales de las personas físicas en el IRPF, IP e ISD, a través de las consultas de la Dirección General de Tributos más recientes, se ha ejecutado una encuesta para determinar el grado de conocimiento y de cumplimiento de las obligaciones fiscales relacionadas con las criptomonedas en el IRPF y el IP. La encuesta, en la que han participado 103 personas, revela la confusión y errores que predominan en las percepciones sobre las obligaciones fiscales de las criptomonedas, especialmente en operaciones como la permuta y el staking en el IRPF. Casi la mitad de los encuestados (49,5 %) no ha declarado ninguna de sus operaciones con criptomonedas, y la gran mayoría de los encuestados (66 %) considera que la regulación de criptomonedas en España es confusa y difícil de entender. Además, el 41,7 % considera que la regulación fiscal desincentiva la inversión en criptomonedas. Un 87.4 % opina que la AEAT debería brindar más información y recursos sobre la fiscalidad de criptomonedas y activos digitales. The article highlights the tax complexity surrounding cryptocurrency transactions due to the lack of uniform regulation, generating uncertainty for taxpayers and tax authorities. After determining the tax obligations of individuals in the IRPF, IP and ISD, through the most recent consultations of the General Directorate of Taxes; a survey has been executed to determine the degree of knowledge and compliance with tax obligations related to cryptocurrencies in the IRPF and IP. The survey in which 103 people participated reveals the confusion and errors that predominate in the perceptions about the tax obligations of cryptocurrencies, especially in operations such as swapping and staking in the IRPF. Almost half of the respondents (49.5 %) have not declared any of their operations with cryptocurrencies, the vast majority of respondents (66 %) consider that the regulation of cryptocurrencies in Spain is confusing and difficult to understand. In addition, 41.7 % consider that tax regulation discourages investment in cryptocurrencies. 87.4 % believe that the AEAT should provide more information and resources on the taxation of cryptocurrencies and digital assets.
  • PublicaçãoAcesso Aberto
    A dedutibilidade dos gastos de financiamento [artigo de imprensa]
    2024-02-23 - Aldeia; Aldeia, Susana
    Os gastos contabilísticos podem ser aceites como gastos fiscais desde que observem os critérios impostos no âmbito da tributação sobre o rendimento. Assim, os encargos com juros são gastos contabilísticos, os quais podem ou não serem classificados como gastos dedutíveis fiscalmente. [...]