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Imparidades: materialidade e impacto fiscal nos grandes contribuintes de Cabo Verde : 2011 a 2018
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Orientador(es)
Resumo(s)
O presente estudo tem como objetivo conhecer a materialidade das perdas por impari-dades registadas pelas empresas cabo-verdianas e analisar o seu impacto fiscal. Para o efeito, analisaram-se as normas de contabilidade de Cabo Verde que versam sobre o assunto. Para além disso, estudaram-se também os procedimentos fiscais sobre o registo contabilístico de imparidades em Cabo Verde. No estudo empírico, através da análise dos relatórios e contas de 2011 a 2018 dos grandes contribuintes de Cabo Verde, evidenciou-se que na sua grande maioria as empresas registaram perdas por imparidades, nomeadamente de dívidas de clien-tes 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 sobre lucros constantes na demonstração de resultados (negativa), custos operacionais sem imparidades (negativa), volume de negócios (positiva) e custos financei-ros (positiva) com as imparidades registadas. Contudo, verificou-se que essas relações eram mais relevantes nos primeiros anos analisados (de 2011 a 2014), o que poderá estar associa-do a dois fatores: à diminuição da atividade dos grandes contribuintes de Cabo Verde nos anos seguintes, diminuindo a necessidade de registo de imparidades para reduzir os lucros a tributar; à publicação do Código do imposto sobre rendimento das pessoas coletivas, que introduziu limites mais restritivos para o registo destas rubricas contabilísticas.
ABSTRACT: This study aims to understand the materiality of impairment losses recorded by Cape Verdean companies and to analyze their fiscal impact. To this end, Cape Verde’s accounting standards on the subject were analyzed. In addition, tax procedures on the recording of impairments in Cape Verde were also studied. In the empirical study, through the analysis of the reports and accounts from 2011 to 2018 of the major taxpayers in Cape Verde, it was shown that the vast majority of companies recorded impairment losses, namely from custo-mer debts and inventories. It was also found, empirically, that the value of the impairments was materially relevant and had an impact at the tax level, with significant relationships between taxes paid (negative), operating costs without impairments (negative), turnover (positive) and costs (positive) with impairments recorded. However, it was found that the-se relationships were more relevant in the first years analyzed (from 2011 to 2014), which may be associated with two factors: the decrease in the activity of the major taxpayers of Cape Verde in the following years, reducing the need to record impairments to reduce pro-fits to be taxed; the publication of the corporate income tax Code, which introduced more restrictive limits for the registration of these accounting items.
ABSTRACT: This study aims to understand the materiality of impairment losses recorded by Cape Verdean companies and to analyze their fiscal impact. To this end, Cape Verde’s accounting standards on the subject were analyzed. In addition, tax procedures on the recording of impairments in Cape Verde were also studied. In the empirical study, through the analysis of the reports and accounts from 2011 to 2018 of the major taxpayers in Cape Verde, it was shown that the vast majority of companies recorded impairment losses, namely from custo-mer debts and inventories. It was also found, empirically, that the value of the impairments was materially relevant and had an impact at the tax level, with significant relationships between taxes paid (negative), operating costs without impairments (negative), turnover (positive) and costs (positive) with impairments recorded. However, it was found that the-se relationships were more relevant in the first years analyzed (from 2011 to 2014), which may be associated with two factors: the decrease in the activity of the major taxpayers of Cape Verde in the following years, reducing the need to record impairments to reduce pro-fits to be taxed; the publication of the corporate income tax Code, which introduced more restrictive limits for the registration of these accounting items.
Descrição
Palavras-chave
Imparidades Gestão fiscal Cabo Verde Impairments Tax management Cape Verde
Contexto Educativo
Citação
TEIXEIRA, Nuno ; LOPES, Maria José ; BRITES, Rui (2021) - Imparidades : materialidade e impacto fiscal nos grandes contribuintes de Cabo Verde : 2011 a 2018. GESTIN. ISSN 1645-2534. Ano 19, nº 23, p. 137-154.
Editora
Escola Superior de Gestão de Idanha-a-Nova