A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/2443 |
Resumo: | This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA), the tax and customs authority (TA), and court magistrates (CM), in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM) demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE) and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC) are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal. |
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A Tributação das Sociedades Insolventes: Evidência Empírica em PortugalTaxation of Insolvent Companies: Empirical Evidence in PortugalInsolvencytaxationPortuguese tax on revenue of legal entitiesThis article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA), the tax and customs authority (TA), and court magistrates (CM), in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM) demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE) and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC) are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal.Revista Contabilidade & Finanças - USP2022-07-25T13:16:59Z2022-07-25T13:16:59Z2016-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/2443oai:ciencipca.ipca.pt:11110/2443porDinis, Ana Cristina; Lopes, Cidália ; Silva, Alexandre; Marcelino, Pedro, A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal Revista Contabilidade & Finanças - USP, vol. 27, núm. 70, enero-abril, 2016, pp. 43-54 Universidade de São Paulo São Paulo, Brasil1808-057XDOI: 10.1590/1808-057x201500020http://hdl.handle.net/11110/2443Dinis, AnaLopes, CidáliaSilva, AlexandreMarcelino, Pedroinfo: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:RCAAP2022-09-05T12:53:45Zoai:ciencipca.ipca.pt:11110/2443Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:02:42.191298Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal Taxation of Insolvent Companies: Empirical Evidence in Portugal |
title |
A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal |
spellingShingle |
A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal Dinis, Ana Insolvency taxation Portuguese tax on revenue of legal entities |
title_short |
A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal |
title_full |
A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal |
title_fullStr |
A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal |
title_full_unstemmed |
A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal |
title_sort |
A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal |
author |
Dinis, Ana |
author_facet |
Dinis, Ana Lopes, Cidália Silva, Alexandre Marcelino, Pedro |
author_role |
author |
author2 |
Lopes, Cidália Silva, Alexandre Marcelino, Pedro |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Dinis, Ana Lopes, Cidália Silva, Alexandre Marcelino, Pedro |
dc.subject.por.fl_str_mv |
Insolvency taxation Portuguese tax on revenue of legal entities |
topic |
Insolvency taxation Portuguese tax on revenue of legal entities |
description |
This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA), the tax and customs authority (TA), and court magistrates (CM), in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM) demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE) and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC) are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-01-01T00:00:00Z 2022-07-25T13:16:59Z 2022-07-25T13:16:59Z |
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 |
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http://hdl.handle.net/11110/2443 oai:ciencipca.ipca.pt:11110/2443 |
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http://hdl.handle.net/11110/2443 |
identifier_str_mv |
oai:ciencipca.ipca.pt:11110/2443 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
Dinis, Ana Cristina; Lopes, Cidália ; Silva, Alexandre; Marcelino, Pedro, A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal Revista Contabilidade & Finanças - USP, vol. 27, núm. 70, enero-abril, 2016, pp. 43-54 Universidade de São Paulo São Paulo, Brasil 1808-057X DOI: 10.1590/1808-057x201500020 http://hdl.handle.net/11110/2443 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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Revista Contabilidade & Finanças - USP |
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Revista Contabilidade & Finanças - USP |
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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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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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