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).

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0000-0002-2611-7683
AA15-BA15-4CA6

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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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Access Right: restricted accessSubject: Companies

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Now showing 1 - 2 of 2
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    Portuguese tax benefits to promote business entrepreneurship
    2021-09-16 - Aldeia, Susana; Mota, Luísa; Monteiro, Márcia
    This paper's primary goal is to understand fiscal policy's role as an inductor of companies' innovative activities. [...]
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    PublicationRestricted Access
    The Representativeness of Portuguese Touristic Business and tax Procedures in their Creation
    2021-05 - Hemsworth, Kevin; Conde, Rosa; Nadais, Catarina; Aldeia, Susana
    Several countries assume tourism activity as a strategy, recognized as a system that represents a value chain, extending to activities that are related indirectly. In 2019, that sector was responsible for 52,3% of the services exportation, representing the most significant exporting activity in Portugal, which allows higher contributions to employability and economy. To give a response to this demand phenomenon, the economy increases and diversifies the offer, ensuring an efficient response to the visitors' needs. The touristic offer has different dimensions such as accommodation, transports, food and beverage and entertainment activities. The main goal of this paper is to understand the impact and contribution of tourism companies to the Portuguese economy, in particular, their representativeness and dynamic in the Portuguese business. This study analyses several legal dispositions to understand the procedures that companies face developing their businesses within the tourism area, therefore, the commercial, business and tax laws were investigated. Using an exploratory and descriptive methodology, considering the period between 2008 to 2018, it analyses the relevance of tourism companies in the economic sphere, using secondary data from different institutions, namely, National Statistics Institute - Instituto Nacional de Estatística (INE), Bank of Portugal - Banco de Portugal (BP), Tourism of Portugal - Turismo de Portugal (TP), and other sources considered relevant for this investigation. The results show that these companies face heavy bureaucracy procedures to provide services. Portuguese jurisdiction imposes several obligations that represent a significant increase in costs. According to the INE, in 2018, this sector represented 8.9% of the non-financial companies and 6.4% of the gross added value. Accommodation companies form about one-third of this area. In the dimension domain, the micro-businesses are more typical as the medium-sized companies represent 0.7%, and the less representative are the big dimension enterprises standing for 0.1%.