Software and hardware forensic tools: an overview of the accounting and tax framework in portuguese non-state intitutions

dc.contributor.authorAldeia, Susana
dc.date.accessioned2023-11-10T12:38:57Z
dc.date.available2023-11-10T12:38:57Z
dc.date.issued2021-10
dc.description.abstractThe 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.
dc.identifier.citationAldeia, S. (2020). Software and hardware forensic tools: an overview of the accounting and tax framework in portuguese non-state intitutions. In M. Vinogradova, N. Pochinok, O. Bakhtina, & N. Recker (Eds.), Economic and social development : 60th International Scientific Conference on Economic and Social Development - XX International Social Congress (ISC 2020) : book of proceedings, Moscow, Russia, 20-21 October 2020, (pp. 135-143). Varazdin Development and Entrepreneurship Agency. Repositório Institucional UPT. https://hdl.handle.net/11328/5209
dc.identifier.issn1849-7535
dc.identifier.urihttps://hdl.handle.net/11328/5209
dc.language.isoeng
dc.publisherVarazdin Development and Entrepreneurship Agency
dc.relation.hasversionhttps://www.esd-conference.com/upload/book_of_proceedings/Book_of_Proceedings_esdMoscow2020_Online.pdf
dc.rightsopen access
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectPortugal
dc.subjectAccounting
dc.subjectTaxation
dc.subjectHardware
dc.subjectSoftware
dc.subjectForensic activities
dc.subjectNon-state
dc.subjectForensic tools
dc.titleSoftware and hardware forensic tools: an overview of the accounting and tax framework in portuguese non-state intitutions
dc.typeconference output
dspace.entity.typePublication
oaire.citation.conferenceDate2020-10-20
oaire.citation.conferencePlaceMoscow, Russia
oaire.citation.endPage143
oaire.citation.startPage135
oaire.citation.titleEconomic and social development : 60th International Scientific Conference on Economic and Social Development - XX International Social Congress (ISC 2020) : book of proceedings
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.affiliation.nameREMIT – Research on Economics, Management and Information Technologies
person.familyNameAldeia
person.givenNameSusana
person.identifier.ciencia-idAA15-BA15-4CA6
person.identifier.orcid0000-0002-2611-7683
relation.isAuthorOfPublicationff951a4a-7b73-4215-976b-e92764385c5e
relation.isAuthorOfPublication.latestForDiscoveryff951a4a-7b73-4215-976b-e92764385c5e

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