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Imparidades: materialidades e impacto fiscal nos grandes contribuintes de Cabo Verde
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Resumo(s)
O presente estudo tem como objetivo conhecer a materialidade das perdas por imparidades registadas pelas empresas cabo-verdianas e analisar o seu impacto fiscal. Para o efeito, analisámos as normas de contabilidade de Cabo Verde que versam sobre o assunto. Para além disso, estudaram-se também os procedimentos fiscais sobre o registo de imparidades em Cabo Verde. No estudo empírico, através da análise dos relatórios e contas de 2012 e 2011 (anos que serviram de referência para a definição dos grandes contribuintes do país e para a aplicação do normativo relativo a imparidades), de 57 grandes empresas de Cabo Verde, evidenciou-se que na sua grande maioria as empresas registaram perdas por imparidades, nomeadamente de dívidas de clientes e de inventários. Verificou-se, também, empiricamente, que o valor das imparidades era materialmente relevante e que tinha impacto a nível fiscal, existindo relações significativas entre impostos pagos (negativa) e o volume de negócios (positiva) com as imparidades registadas.
ABSTRACT: This study aims to evaluate the materiality of impairment losses recorded by the Cape Verdean companies and analyze their fiscal impact. To this end, we highlight the accounting standards of Cape Verde that deal with the subject. In addition, we also studied-tax procedures on registration of impairments in Cape Verde. In the empirical study through the analysis of the 2012 and 2011 (years that served as a reference for the definition of the great taxpayers of the country and for the application of the regulations regarding impairments) reports and accounts of 57 large companies in Cape Verde, it was evident that the vast majority of companies recorded impairment losses, specifically debts receivable and inventories. It was also found empirically, that the amount of impairment losses was materially relevant and had impact at tax level, existing significant relationships between taxes paid (negative) and turnover (positive) with the recorded impairments.
ABSTRACT: This study aims to evaluate the materiality of impairment losses recorded by the Cape Verdean companies and analyze their fiscal impact. To this end, we highlight the accounting standards of Cape Verde that deal with the subject. In addition, we also studied-tax procedures on registration of impairments in Cape Verde. In the empirical study through the analysis of the 2012 and 2011 (years that served as a reference for the definition of the great taxpayers of the country and for the application of the regulations regarding impairments) reports and accounts of 57 large companies in Cape Verde, it was evident that the vast majority of companies recorded impairment losses, specifically debts receivable and inventories. It was also found empirically, that the amount of impairment losses was materially relevant and had impact at tax level, existing significant relationships between taxes paid (negative) and turnover (positive) with the recorded impairments.
Descrição
Palavras-chave
Imparidades Gestão fiscal Cabo Verde Impairments Tax management Cape Verde
Contexto Educativo
Citação
TEIXEIRA, Nuno ; LOPES, Maria (2018) - Imparidades : materialidade e impacto fiscal nos grandes contribuintes de Cabo Verde = Imparities : Materiality and fiscal impact on large contributors of Cape Verde. GESTIN. ISSN 1645-2534. Ano 15, nº 16/17, p. 165-180.
Editora
Escola Superior de Gestão de Idanha-a-Nova