{"id":16831,"date":"2015-02-10T23:15:00","date_gmt":"2015-02-10T23:15:00","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=16831"},"modified":"2015-02-10T23:15:00","modified_gmt":"2015-02-10T23:15:00","slug":"38-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=16831","title":{"rendered":"38# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong> \u00d3scar Afonso; Nuno Gon\u00e7alves; H\u00e9lder Ferreira
\nT\u00edtulo: <\/strong>Economia informal e exclus\u00e3o social
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02015, Fev.
\nP\u00e1ginas:<\/strong> 49
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>259 kb
\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>O objectivo deste paper \u00e9 analisar o impacto da Economia Informal na inclus\u00e3o social de indiv\u00edduos que, de outro modo, estariam exclu\u00eddos da Economia Formal. Em termos gen\u00e9ricos, resulta da an\u00e1lise que a Economia Informal contribui negativamente para a redistribui\u00e7\u00e3o do rendimento, mas que, por outro lado, permite a sobreviv\u00eancia de indiv\u00edduos durante cen\u00e1rios adversos e pode servir de ponto de partida para a transi\u00e7\u00e3o para a Economia Formal.<\/p>\n

\"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

\u00c9 permitida<\/strong>\u00a0a importa\u00e7\u00e3o gratuita.<\/em>
\n\u00c9 permitida<\/strong>\u00a0a c\u00f3pia de partes deste documento, sem qualquer modifica\u00e7\u00e3o, para utiliza\u00e7\u00e3o individual. A reprodu\u00e7\u00e3o de partes do seu conte\u00fado \u00e9 permitida exclusivamente em documentos cient\u00edficos, com indica\u00e7\u00e3o expressa da fonte.
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 <\/p>\n","protected":false},"excerpt":{"rendered":"

Autores: \u00d3scar Afonso; Nuno Gon\u00e7alves; H\u00e9lder Ferreira T\u00edtulo: Economia informal e exclus\u00e3o social Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02015, Fev. P\u00e1ginas: 49 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 259 kb 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-16831","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\/16831","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=16831"}],"version-history":[{"count":2,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16831\/revisions"}],"predecessor-version":[{"id":16835,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/16831\/revisions\/16835"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}