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Abstract(s)
No presente estudo foi efetuada uma análise macro às empresas portuguesas com o objetivo de avaliar a influência da fiscalidade nos resultados das empresas.
Para tal, a análise direcionou-se, essencialmente, para as correções efetuadas ao nível do Quadro 07 da Declaração do Modelo 22, para o período 2019-2022, procurando assim avaliar as correções fiscais que impactaram os resultados tributáveis e aferir as respetivas causas.
No seguimento da temática, foram definidas três questões de estudo que foram respondidas através do estudo quantitativo desenvolvido.
Os resultados permitiram concluir que, efetivamente, existe uma influência da fiscalidade sobre a contabilidade, no entanto, as diferenças entre ambas as áreas têm-se intensificando ao longo do período em estudo. Este fator salienta a tendência de intensificação das divergências entre as duas áreas de análise, desvanecendo assim a relação entre ambas.
This study carried out a macro analysis of the portuguese companies in order to assess the influence of taxation on company results. To this end, the analysis essentially focused on the corrections made to Table 07 from the income tax Model 22, for the 2019-2022 period, in an attempt to assess the tax corrections that impacted taxable results and to ascertain their causes. Following on from this topic, three research questions were defined and answered through the quantitative study carried out. The results led to the conclusion that there is indeed an influence of taxation on accounting, however, the differences between both areas have intensified over the period under study. This factor emphasises the tendency for divergences between the two areas of analysis to intensify, thus weakening the relationship between them.
This study carried out a macro analysis of the portuguese companies in order to assess the influence of taxation on company results. To this end, the analysis essentially focused on the corrections made to Table 07 from the income tax Model 22, for the 2019-2022 period, in an attempt to assess the tax corrections that impacted taxable results and to ascertain their causes. Following on from this topic, three research questions were defined and answered through the quantitative study carried out. The results led to the conclusion that there is indeed an influence of taxation on accounting, however, the differences between both areas have intensified over the period under study. This factor emphasises the tendency for divergences between the two areas of analysis to intensify, thus weakening the relationship between them.
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Keywords
Fiscalidade Contabilidade Divergências Resultados Portugal Taxation Accounting Divergences Results