{"id":16581,"date":"2015-02-04T14:09:21","date_gmt":"2015-02-04T14:09:21","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=16581"},"modified":"2015-02-04T14:14:49","modified_gmt":"2015-02-04T14:14:49","slug":"34-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=16581","title":{"rendered":"34# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong>\u00a0Ant\u00f3nio Martins; Cristina S\u00e1
\nT\u00edtulo: <\/strong>Accounting errors, financial information and presumption based taxation: the Portuguese case
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02015, Fev.
\nP\u00e1ginas:<\/strong>\u00a024
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>152\u00a0kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>Este artigo analisa a base jur\u00eddica e contabil\u00edstica que justifica a aplica\u00e7\u00e3o de presun\u00e7\u00f5es na tributa\u00e7\u00e3o do rendimento das pessoas coletivas. Evidencia-se a rela\u00e7\u00e3o entre os erros existentes nos registos da contabilidade financeira e a utiliza\u00e7\u00e3o de presun\u00e7\u00f5es pelas autoridades fiscais.
\nEste trabalho contribui para a literatura na medida em que oferece uma an\u00e1lise sistem\u00e1tica dos crit\u00e9rios utilizados pelos tribunais fiscais portugueses para decidir quando \u00e9 que os registos contabil\u00edsticos das empresas deixam de ser utilizados pelas autoridades fiscais como m\u00e9todo para o c\u00e1lculo do imposto e as presun\u00e7\u00f5es podem, portanto, ser utilizadas para esse efeito.
\nConsiderando a regra geral de que o rendimento sujeito a imposto \u00e9 determinado com base nos registos da contabilidade (embora com ajustes estabelecidos no C\u00f3digo do IRC), as presun\u00e7\u00f5es s\u00e3o uma exce\u00e7\u00e3o not\u00e1vel a esta regra bem estabelecida. Como tal, os acad\u00e9micos, as autoridades fiscais e os contribuintes t\u00eam interesse em saber como \u00e9 que os tribunais validam ou n\u00e3o a abordagem autoridades fiscais na utiliza\u00e7\u00e3o de presun\u00e7\u00f5es.<\/p>\n


\n<\/a>\"Texto<\/a>The purpose of this paper is to analyse the accounting and legal basis that justify the application of presumptions in the taxation corporate income. The connection between errors on recording transactions by the financial accounting system and the use of presumptions by tax authorities will be highlighted.
\nThe paper contributes to the literature by offering a systematic analysis of the criteria used by Portuguese tax courts to decide when accounting data can be disregarded by tax authorities and presumptions can therefore be used as a tax computation tool.
\nGiven that the general rule is to base taxable income on accounting records (albeit with adjustments established in Corporate Income Tax Code) presumptions are a striking exception to this well established rule. As such, tax researchers, tax authorities and taxpayers have a significant interest in knowing how do courts validate or deny tax authorities\u2019 approach when using presumptions.<\/p>\n

\u00a9 Direitos de autor<\/strong>:<\/p>\n

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 <\/p>\n","protected":false},"excerpt":{"rendered":"

Autores:\u00a0Ant\u00f3nio Martins; Cristina S\u00e1 T\u00edtulo: Accounting errors, financial information and presumption based taxation: the Portuguese case Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02015, Fev. P\u00e1ginas:\u00a024 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 152\u00a0kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-16581","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16581"}],"version-history":[{"count":3,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16581\/revisions"}],"predecessor-version":[{"id":16586,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16581\/revisions\/16586"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}