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Contabilidade Versus Fiscalidade: O impacto da fiscalidade no apuramento do lucro tributável
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| 2.71 MB | Adobe PDF |
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Abstract(s)
O tema escolhido tem como objetivo analisar o impacto que as leis fiscais têm no apuramento do lucro tributável e por conseguinte no apuramento do imposto. Sendo o ponto de partida o resultado contabilístico, é importante perceber, se por vezes, a contabilidade e as decisões tomadas pelos órgãos de gestão são influenciadas pelas regras fiscais e pela antecipação das correções e deduções efetuadas na modelo 22. Assim, procedeu-se a uma análise em detalhe do quadro 07 da modelo 22 com a interpretação dos normativos fiscais, correlacionando-os com os normativos contabilísticos e através do recurso a exemplos do referido quadro retirados da modelo 22 de empresas locais, procurou-se responder a três questões essenciais: “Qual o impacto da fiscalidade no apuramento do lucro tributável?”; “Quão diferente pode ser o resultado fiscal versus o contabilístico?” e “Conseguimos demonstrar se e quais as decisões tomadas pelos gestores de forma a diminuir as correções/aumentar as deduções no quadro 07 da modelo 22?” Com o objetivo de dar resposta às duas primeiras questões colocadas, recorreu-se, primeiramente, às estatísticas da Autoridade Tributária com foco no ano de 2021, comprovando-se que existem campos do quadro 07 usados com maior regularidade, sendo este resultado reforçado na análise dos casos das empresas selecionadas. Neste estudo constatou-se que o nível de correções existentes no quadro 07 é considerável e determina, por vezes, um apuramento de resultado fiscal tributável completamente diferente do resultado contabilístico das empresas, e, por conseguinte, influenciando o imposto apurado. Os resultados obtidos comprovam que a fiscalidade influencia o apuramento do resultado tributável e demonstram ser possível obter resultados bastante dispares entre o regime contabilístico e o fiscal, contudo, não foi possível determinar se os órgãos de gestão tomam determinadas decisões contabilísticas com base nas leis fiscais e o seu impacto no apuramento do imposto.
The chosen topic aims to analyze the impact that tax laws have on the calculation of the taxable profit and therefore on the calculation of tax. As the starting point is the accounting result, it is important to understand whether accounting and decisions taken by management are sometimes influenced by tax rules and the anticipation of corrections and deductions made in model 22. Thus, a detailed analysis of table 07 of model 22 was carried out with the interpretation of tax regulations, correlating them with accounting regulations and through the use of examples from the aforementioned table taken from model 22 of local companies, we sought to respond to three essential questions: “What is the impact of taxation on the calculation of taxable profit?”; “How different can the fiscal versus accounting result be?” and “Are we able to demonstrate whether and what decisions were made by managers in order to reduce corrections/increase deductions in table 07 of model 22?” In order to answer to the first two questions posed, we first used statistics from the Tax Authority focusing on the year 2021, proving that there are fields in table 07 used more regularly by Portuguese companies, this result is reinforced in the analysis of the cases of the selected companies. In this study it was found that the level of corrections in table 07 is considerable and sometimes determines a taxable tax result that is completely different from the company's accounting result, and therefore influencing the calculated tax. The results obtained prove that taxation influences the calculation of taxable income and demonstrate that it is possible to obtain very different results between the accounting and tax regimes. However, it was not possible to determine whether management entities make certain accounting decisions based on tax laws and its impact on tax calculation.
The chosen topic aims to analyze the impact that tax laws have on the calculation of the taxable profit and therefore on the calculation of tax. As the starting point is the accounting result, it is important to understand whether accounting and decisions taken by management are sometimes influenced by tax rules and the anticipation of corrections and deductions made in model 22. Thus, a detailed analysis of table 07 of model 22 was carried out with the interpretation of tax regulations, correlating them with accounting regulations and through the use of examples from the aforementioned table taken from model 22 of local companies, we sought to respond to three essential questions: “What is the impact of taxation on the calculation of taxable profit?”; “How different can the fiscal versus accounting result be?” and “Are we able to demonstrate whether and what decisions were made by managers in order to reduce corrections/increase deductions in table 07 of model 22?” In order to answer to the first two questions posed, we first used statistics from the Tax Authority focusing on the year 2021, proving that there are fields in table 07 used more regularly by Portuguese companies, this result is reinforced in the analysis of the cases of the selected companies. In this study it was found that the level of corrections in table 07 is considerable and sometimes determines a taxable tax result that is completely different from the company's accounting result, and therefore influencing the calculated tax. The results obtained prove that taxation influences the calculation of taxable income and demonstrate that it is possible to obtain very different results between the accounting and tax regimes. However, it was not possible to determine whether management entities make certain accounting decisions based on tax laws and its impact on tax calculation.
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Keywords
Fiscalidade Contabilidade Modelo 22 Resultado contabilístico Resultado fiscal