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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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.2020-02-18T16:51:54Z2020-02-182019-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfAldeia, S. (2019). Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case. Journal of Legal, Ethical and Regulatory Issues, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3019http://hdl.handle.net/11328/3019Aldeia, S. (2019). Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case. Journal of Legal, Ethical and Regulatory Issues, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3019http://hdl.handle.net/11328/3019eng1544-0036ISSNe: 1544-0044https://www.abacademies.org/articles/fundamentals-of-expenses-nondeductibility-in-the-companies-income-tax-law-portugueses-case-8902.htmlhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessAldeia, Susanareponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-16T02:01:28Zoai:repositorio.upt.pt:11328/3019Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:38:22.533937Repositório 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 |
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 2020-02-18T16:51:54Z 2020-02-18 |
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 |
Aldeia, S. (2019). Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case. Journal of Legal, Ethical and Regulatory Issues, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3019 http://hdl.handle.net/11328/3019 Aldeia, S. (2019). Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case. Journal of Legal, Ethical and Regulatory Issues, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3019 http://hdl.handle.net/11328/3019 |
identifier_str_mv |
Aldeia, S. (2019). Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case. Journal of Legal, Ethical and Regulatory Issues, 22(6), 1-5. Disponível no Repositório UPT, 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 https://www.abacademies.org/articles/fundamentals-of-expenses-nondeductibility-in-the-companies-income-tax-law-portugueses-case-8902.html |
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http://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
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application/pdf |
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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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