Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11328/3019 |
Resumo: | This 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. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s caseIncome taxFundamentals of Expenses Non-DeductibilityCompaniesThis 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.2020-02-18T16:51:54Z2019-01-01T00:00:00Z2019info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/11328/3019eng1544-0036ISSNe: 1544-0044Aldeia, Susanainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-06-15T02:11:27ZPortal AgregadorONG |
dc.title.none.fl_str_mv |
Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case |
title |
Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case |
spellingShingle |
Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case Aldeia, Susana Income tax Fundamentals of Expenses Non-Deductibility Companies |
title_short |
Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case |
title_full |
Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case |
title_fullStr |
Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case |
title_full_unstemmed |
Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case |
title_sort |
Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case |
author |
Aldeia, Susana |
author_facet |
Aldeia, Susana |
author_role |
author |
dc.contributor.author.fl_str_mv |
Aldeia, Susana |
dc.subject.por.fl_str_mv |
Income tax Fundamentals of Expenses Non-Deductibility Companies |
topic |
Income tax Fundamentals of Expenses Non-Deductibility Companies |
description |
This 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. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-01-01T00:00:00Z 2019 2020-02-18T16:51:54Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11328/3019 |
url |
http://hdl.handle.net/11328/3019 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
1544-0036 ISSNe: 1544-0044 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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