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A relação entre a contabilidade e a fiscalidade, tal como o grau de conformidade e divergĂȘncias entre elas, tem sido alvo de grande controvĂ©rsia quer a nĂvel nacional, quer a nĂvel internacional. Estando as diferenças entre os dois normativos e, consequentemente, a problemĂĄtica da relação entre a contabilidade e a fiscalidade fortemente relacionadas com as diferenças nos objetivos de cada uma das disciplinas, bem como com a influĂȘncia que uma pode exercer sobre a outra.
Neste Ăąmbito, pretende-se identificar e analisar as principais divergĂȘncias entre as normas contabilĂsticas e as normas fiscais e entender o que Ă©, maioritariamente, feito em Portugal em cada situação de divergĂȘncia analisada, se sĂŁo utilizadas as normas fiscais ou as normas contabilĂsticas, bem como se existe influĂȘncia da fiscalidade nas prĂĄticas contabilĂsticas.
Para este efeito e, como em Portugal grande parte das empresas recorre Ă contabilidade em regime de outsourcing, ou seja, recorrem aos serviços de Contabilistas Certificados externos Ă empresa, pretendo-mos entender o que Ă© feito por estes atravĂ©s de questionĂĄrios feitos aos mesmos, avaliando desta forma qual o normativo escolhido pelos Contabilistas Certificados em diversas situaçÔes que exigem o seu julgamento profissional, bem como qual a opiniĂŁo dos mesmo relativamente Ă influĂȘncia que o normativo fiscal tem nas prĂĄticas contabilĂsticas.
As principais conclusĂ”es deste estudo mostram que em diversas situaçÔes os Contabilistas Certificados optam pela utilização das normas fiscais na preparação das DemonstraçÔes Financeiras, revelando, tambĂ©m, que a fiscalidade tem uma forte influĂȘncia nas prĂĄticas contabilĂsticas e na atividade dos Contabilistas Certificados.
The relationship between accounting and taxation, as well as the degree of conformity and divergences between them, has been the subject of great controversy both nationally and internationally. The differences between the two regulations and, consequently, the problem of the relationship between accounting and taxation are strongly related to the difference in the objectives of each of the disciplines, as well as to the influence that one can exert on the other. In this context, we intend to identify and analyze the main divergences between accounting standards and tax standards and understand what is mostly done in Portugal in each situation of divergence analyzed, whether tax or accounting standards are used, as well as whether there is any influence of taxation on the accounting practices. For this purpose, and since in Portugal most companies use outsourced accounting, as in, they use the services of Certified Accountants from outside the company, we intend to understand what is done by them through questionnaires made to them, thus evaluating the normative chosen by Certified Accountants in several situations that require their professional judgment, as well as their opinion concerning the influence that tax norms have on accounting practices. The main conclusions of this study show that in several situations Certified Accountants choose to use tax norms in the preparation of Financial Statements, also revealing that taxation has a strong influence on accounting practices and on the activity of Certified Accountants.
The relationship between accounting and taxation, as well as the degree of conformity and divergences between them, has been the subject of great controversy both nationally and internationally. The differences between the two regulations and, consequently, the problem of the relationship between accounting and taxation are strongly related to the difference in the objectives of each of the disciplines, as well as to the influence that one can exert on the other. In this context, we intend to identify and analyze the main divergences between accounting standards and tax standards and understand what is mostly done in Portugal in each situation of divergence analyzed, whether tax or accounting standards are used, as well as whether there is any influence of taxation on the accounting practices. For this purpose, and since in Portugal most companies use outsourced accounting, as in, they use the services of Certified Accountants from outside the company, we intend to understand what is done by them through questionnaires made to them, thus evaluating the normative chosen by Certified Accountants in several situations that require their professional judgment, as well as their opinion concerning the influence that tax norms have on accounting practices. The main conclusions of this study show that in several situations Certified Accountants choose to use tax norms in the preparation of Financial Statements, also revealing that taxation has a strong influence on accounting practices and on the activity of Certified Accountants.
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Keywords
Fiscalidade Contabilidade DivergĂȘncias Contabilistas certificados CIRC Normas Taxation Accounting Divergences Certified Accountants CIRC Standards