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 Spanish societies' tax law and the fiscal adjustments to the accounting expense2020 - Aldeia, SusanaThis paper aims to understand why accounting expenses are not directly accepted as fiscal cost and how operates the fiscal adjustments, in the determination of the taxable base in the Corporate Income Tax (CIT) law. For this purpose, it analyses the legal acts and doctrine, in particular, it researches data sources of Spain: the Ley del Impuesto sobre Sociedades (LIS), it means, the Spanish Corporate Income Tax Law and, in particular, the Spanish doctrinal understandings. The results show that the tax law assumes the net profit measured under the General Accounting Principles, as a starting point for the tax base determination. This fact avoids the duplicate record of economic transaction in the companies, in both domains, fiscal and accounting. Nevertheless, the two dimensions have different objects, so net income may not be integrally considered for tax purposes; legislator makes the taxpayer make the fiscal adjustment to take the taxable income. It is supposed to have extraordinary tax corrections, but Spanish legislator presents a tax code with many exceptions, imposing an increasingly complex Spanish tax system.Publication Open Access The going concern's accounting principle and its incorporation in corporate income tax law of Spain2019-04 - Aldeia, SusanaThe main goal of this paper is to understand how the going concern’s accounting principle was merged in the Spanish corporate income tax law. During this study the national tax law dispositions was analysed and an effort was made towards understanding what kind of tax figures or tax rules obey the investigated accounting principle in the studied jurisdiction. For this purpose, the spanish tax law was examined, particularly the - Ley del Impuesto sobre Sociedades. The results show that the going concern accounting principle was incorporated in the spanish accounting and tax laws, mainly because it assumes the accounting profit as a starting point to determine the taxable profit. Therefore, the accounting principles are incorporated, expressly or implicitly, in Spain's jurisdiction. It is possible to find the going concern accounting principle in several tax figures, such as the deduction of tax losses, the reinvestment and the capitalization reserve. The recognition or use of these fiscal figures by the company shows its determination in continuing to develop its activity. The case of the deduction of tax losses is one example because it makes sense that the company's taxable capacity can be determined under several tax periods and not an isolated period. Another is the case of reinvestment. When the legislator foresees an exemption, a reduction or a deferral of the tax bases in consequence of the reinvestment he deduces that this entity is fuctionig in continuity and will continue to operate in a predictable future.Publication Open Access The Indian tax system as a fact of competitiveness2020 - Aldeia, SusanaThis paper seeks to study the corporate income tax law’s specifics of Indian companies and understand if it can to constitute a competitiveness factor for these businesses. The research makes a legal structure analysis of India Jurisdiction, it incorporates several Indian data sources: the Constitution of India and the Income-Tax Act of 1961. The results show that the Indian lawmaker is conservative on legislative changes. The law regulating the taxation of corporate profits dates back to 1961, and despite some amendments, it maintains over time. The fact that corporate tax rules remain stable over time represents predictability for investors, which is a very compelling competitiveness factor for business. However, this law presents some less positive features in some situations. The wording’s law is old, so sometimes it is challenging to interpret the legislator intention; it can means difficulties in compliance's law. Also, the law establishes particular rules for taxable bases’ determination on income tax corporate. It represents a duplication of accounting and tax rules, so, each entity has to prepare accounting and a tax statement.Publication Open Access Accounting and taxation treatment of goodwill in Portugal2019-05 - Sousa, Cristina; Aldeia, SusanaThe main goal of this paper is to understand the accounting and taxation treatment of goodwill in Portuguese jurisdiction. For this purpose, the Portuguese accounting and tax laws were investigated. For the accounting part, the Portuguese Accounting Standardization System (Sistema de Normalização Contabilística) was studied. Concerning tax issues, the Corporate Income Tax Law (Código do Imposto sobre o Rendimento das Pessoas Coletivas) was analyzed. The results show that there are some differences between accounting and taxation treatment. In accounting law, the goodwill acquired in a business combination is recognized as an intangible asset. It is amortized over ten years; therefore, it is an asset with indefinite useful life. In terms of tax law, the goodwill amortization is accepted, but only in the case of business combinations’ acquirement. The tax legislator accepts the amortization as a tax cost for a twenty years period, unlike the accounting law (which determines a ten years period, as referred). Differences in treatment occur because these two areas have different goals. The main objective of accounting is the preparation of financial information that will be useful to make economic decisions. Whereas taxation seeks to collect tax revenue to help sustain public spending.Publication Open Access Taxation and tax obligations of restaurants: The portuguese case study2019 - Aldeia, SusanaThe main goal of this paper is to understand the taxation and tax obligations of Portuguese restaurants. For this purpose the Portuguese tax law was investigated, mainly the Corporate Income Tax Law, the Value-Added Tax Law, and the Social Security law. Other important legal dispositions that determine specific tax requirements to this kind of business were also analyzed. The results show that, for medium and big companies, the income taxation is determined having as underlying the accounting profit. This result is adjusted to the tax purposes and for this reason it may be subjected to corrections. In the case of small businesses this determination is simpler. It has as base the total amount of sales and it is presumed as a net income what is applied to the tax rate. The companies need to respect the rules of VAT. It implies to send a tax declaration and to pay or to return tax periodically. Also, restaurants have to assume big tax obligations to be allowed to develop their activity in Portugal. Companies are being overwhelmed with tax compliance obligations. This implies the increase of the companies' context costs and it raises the risk of penalties. Many SMEs have restricted resources and cannot afford to bear these administration expenses. This situation implies the increase of undeclared economy, in which businesses do not pay the correct tax and do not observe the tax obligations, supporting therefore less costs to develop their activity.Publication Open Access The financial performance's positive element in legislation of Spain2019 - Aldeia, SusanaThis 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.Publication Open Access The "true and fair view" concept in business and tax law: the Portuguese and Spanish case studies2019 - Aldeia, SusanaThe 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.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 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.