Aldeia, Susana
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Aldeia
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Susana
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Susana Aldeia
Biography
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).
Identifiers
AA15-BA15-4CA6Research Projects
Organizational Units
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.
21 results
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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 Restricted Access The Representativeness of Portuguese Touristic Business and tax Procedures in their Creation2021-05 - Hemsworth, Kevin; Conde, Rosa; Nadais, Catarina; Aldeia, SusanaSeveral 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%.Publication Restricted Access Portuguese tax benefits to promote business entrepreneurship2021-09-16 - Aldeia, Susana; Mota, Luísa; Monteiro, MárciaThis paper's primary goal is to understand fiscal policy's role as an inductor of companies' innovative activities. [...]Publication Restricted Access O Mecanismo de Ajustamento de Carbono nas Fronteiras (MACF) [artigo de imprensa]2025-01-15 - Aldeia, SusanaO problema ambiental tem uma dimensão global e diferentes partes interessadas têm promovido iniciativas que alinham estratégias globais. Assim, as jurisdições têm implementado várias medidas para atingir os objetivos de sustentabilidade, sendo o ajustamento do carbono nas fronteiras (ACF) uma dessas medidas. [...]Publication Restricted Access Os preços de transferência [artigo de imprensa]2024-11-15 - Aldeia, SusanaSendo os grandes grupos económicos uma realidade no mercado global, são evidentes os desafios ao nível fiscal, considerando o aumento das transações entre entidades do mesmo grupo. [...]Publication Restricted Access The portuguese hospitality and restaurant industry: Tax challenges post COVID-192022-03-01 - Aldeia, Susana; Macedo, Paulo; Pereira, Liliana Ivone; Mota, Joaquim JorgeThe main goal of this paper is to understand the evolution of taxation in the accommodation and restaurant industry. In particular, it has three objectives: (1) to study how it has been occurring the taxation of this sector in Portugal, (2) to know if Portuguese legislators adopted tax measures specific to this economic area, and (3) to understand what post-COVID-19 perspectives are in the sector of the fiscal domain. For this purpose, business and tax law of Portugal were investigated. The results show that the Portuguese tax legislator hasn't been paying attention to the lodging and restaurant sector. There were some changes in the income and consumption tax domain in the last 10 years underpinned by the will to increase investment and to control tax avoidance, but hardly were introduced tax measures to help this business area in the COVID-19 pandemic. Although there was another kind of economic financial support given by the Portuguese government, in the fiscal domain, the IVAucher measure was introduced.Publication Restricted Access Corporate social responsability dimensions and sustainable entrepreneurship2021-09-16 - Aldeia, Susana; Monteiro, Márcia; Conde, Rosa; Lopes, JorgeThe topics of entrepreneurship , corporate social responsability (CSR) and socially committed entrepreneurial strategies are commonly applied in different contexts, however, most of the times there's a lack of consonance and coherence as far as these matters are concerned. [...]Publication Restricted Access Os pagamentos por conta em sede de IRS [artigo de imprensa]2024-12-01 - Aldeia, Susana; Ramos, CatarinaSem resumo disponível.Publication Restricted Access Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle2023-10-27 - Aldeia, SusanaPurpose 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.Publication Restricted Access A Constituição da República Portuguesa, o Princípio da Capacidade Contributiva e a tributação pelo lucro real2017-01-01 - Aldeia, SusanaSem resumo disponível.
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