The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Daniel Taborda ◽  
João Sousa
Keyword(s):  
Tax Avoidance ◽  
Case Law ◽  
Tax Law ◽  
Income Transfer ◽  
Legal Decisions ◽  
Taxable Income ◽  
Principle Of Justice ◽  
Legal Arguments ◽  
Accounting Principle ◽  
Flexible Application

AbstractTo the best of our knowledge, this is the first paper focusing on the interpretations issued by different Portuguese courts concerning the application of the accrual principle established in the Corporate Income Tax Code.This paper uses a database of the Portuguese tax courts’ decisions and employs a case law-based research methodology to address the following question: under which circumstances the principle of justice may affect the strict application of the accrual principle? After collecting twenty-four legal decisions related to the application of the accrual principle outlined in tax law, this paper summarises eleven, grouping them according to the different issues under dispute. This analysis also includes the confrontation of the assumptions used by the tax authority and the claims of the taxpayers, identifying and discussing the legal arguments to override the strict application of the accrual principle.The main conclusion is that Portuguese courts may summon the principle of justice in taxation when taxpayers violate the accrual principle, in order to prevent unfair corrections to taxable income performed in tax audits. This paper found that the tax authority typically demands a rigid use of the accrual principle while the taxpayers often argue for a more flexible application. This last perspective has been adopted by the tax courts in certain circumstances, in particular when taxable income transfer was not motivated by tax avoidance.

Total Effects of Privatization: Evidence from Turkey

2018 ◽  
Vol 50 (4) ◽  
pp. 699-707
Author(s):  
Doruk Cengiz
Keyword(s):  
Jel Classification ◽  
Profit Margin ◽  
Income Transfer ◽  
Firm Level ◽  
Privatization Process ◽  
Direct Outcome ◽  
Wage Earners

I examine effects of the privatization process as a whole in Turkey. I show that the privatization process begins before the firm is sold to private agents. I find that privatization causes the firm-level workforce to decline by 65 percent, profit-margin to increase by 18 percent, and no substantial changes in real sales. Based on the evidence presented, I conclude that the direct outcome of privatization is an income transfer from wage earners to profit earners. JEL Classification: L33, H42

scholarly journals Assistência Social e a vinculação com programas de transferência de renda? Social Welfare: the links with income transfer programs

Argumentum ◽  
2016 ◽  
Vol 8 (2) ◽  
pp. 64-72
Author(s):  
Janaina Albuquerque de Camargo Schmidt
Keyword(s):  
Social Welfare ◽  
Income Transfer ◽  
Transfer Programs

Este trabalho apresenta uma reflexão sobre a Política de Assistência Social no contexto atual, salientando suas principais tendências na contemporaneidade, a partir da leitura do orçamento público da União. Para tanto, realizou-se pesquisa bibliográfica em autores que discutem criticamente a temática, bem como pesquisa em base de dados sobre o orçamento público federal. As análises apontam que a Política de Assistência Social e seu arcabouço institucional com o Sistema Único de Assistência Social – SUAS, voltam-se às ações focalizadas de combate à pobreza, por intermédio dos programas de transferência de renda, o que gera fragilidades ao processo de implementação do SUAS, na perspectiva da configuração de sua função protetiva, tendo em vista uma gestão voltada à garantia dos direitos sociais de forma ampla e ao aprimoramento dos serviços socioassistenciais.

scholarly journals Pensions and Retirement Among Black Union Army Veterans

2010 ◽  
Vol 70 (3) ◽  
pp. 567-592 ◽  
Author(s):  
Dora L. Costa
Keyword(s):  
Twentieth Century ◽  
Racial Differences ◽  
Living Arrangements ◽  
Independent Living ◽  
Union Army ◽  
Income Transfer ◽  
Income Transfers ◽  
Retirement Decisions ◽  
Unearned Income

I examine the effects of an unearned income transfer on the retirement rates and living arrangements of black Union Army veterans. I find that blacks were more than twice as responsive as whites to income transfers in their retirement decisions and 6 to 8 times as responsive in their choice of independent living arrangements. My findings have implications for understanding racial differences in rates of retirement and independent living at the beginning of the twentieth century, the rise in retirement prior to 1930, and the subsequent convergence in black-white retirement rates and living arrangements.

scholarly journals How Does Household Income Affect Child Personality Traits and Behaviors?

2018 ◽  
Vol 108 (3) ◽  
pp. 775-827 ◽  
Author(s):  
Randall Akee ◽  
William Copeland ◽  
E. Jane Costello ◽  
Emilia Simeonova
Keyword(s):  
Longitudinal Data ◽  
Personality Traits ◽  
Behavioral Health ◽  
Household Income ◽  
Potential Mechanism ◽  
Income Transfer ◽  
Parental Relationships ◽  
Beneficial Effects ◽  
Quasi Experimental ◽  
Emotional And Behavioral Health

We examine the effects of a quasi-experimental unconditional household income transfer on child emotional and behavioral health and personality traits. Using longitudinal data, we find that there are large beneficial effects on children's emotional and behavioral health and personality traits during adolescence. We find evidence that these effects are most pronounced for children who start out with the lowest initial endowments. The income intervention also results in improvements in parental relationships which we interpret as a potential mechanism behind our findings. (JEL D14, I12, I26, I31, I38, J13, J15)

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