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Article
Publication date: 10 July 2017

Ana Dinis, António Martins and Cidália Maria Lopes

The purpose of this paper is to discuss the following research questions: Is the Portuguese corporate income tax (CIT) losing its internal consistency by extending the autonomous…

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Abstract

Purpose

The purpose of this paper is to discuss the following research questions: Is the Portuguese corporate income tax (CIT) losing its internal consistency by extending the autonomous taxation of expenses (ATE)? Are receipts derived from autonomous taxes so relevant that what began as an exception is gradually becoming a permanent feature of the income tax? Given the constitutional principle that corporate taxation should be fundamentally based on income, is the taxation of expenses unconstitutional? Is Portugal an international outlier, in applying this type of taxation to corporate expenses?

Design/methodology/approach

The methodology used in the paper is a blend of legal research method and case study analysis. The interpretation of legal texts and the ratio legis discussion (hermeneutical side), the evaluation of advantages and disadvantages of autonomous taxes (argumentative approach) and the use of aggregate data to gauge an impression of autonomous taxes’ impact on global tax receipts (empirical side) will, jointly, be used to analyse the topic. Autonomous taxation is a case study on how a (albeit distortive) solution is being applied in an European Union (EU) country to significantly enhance corporate-related tax revenue.

Findings

The authors conclude that autonomous taxation is a relevant source of revenue and its elimination is not foreseeable, at least in the medium term. Moreover, the extension of the tax base is gradually transforming CIT in a kind of dual tax, by charging profits and some expenses. The Constitutional Court, stressing the equity principle, has not ruled autonomous taxation unconstitutional, invoking usefulness against tax evasion. Finally, with the exception of some Portuguese-speaking countries, no other comparable international experience is observed.

Practical implications

The autonomous taxes (ATE) and its progressive enlargement imply, on the one hand, that the CIT has been slowly, but inexorably, losing its sole purpose of taxing profits, and imposing a tax penalty on an increasing set of accounting expenses. On the other hand, the growing number of expenses subjected to taxation leads some authors to ponder if the Portuguese tax regime is losing attractiveness. By increasing ATE’s scope, the effective rate tends to move upwards, countering reductions in the statutory rate. Finally, tax law will increasingly influence managers’ daily decisions, given the set of expenses targeted by autonomous taxes.

Originality/value

Taking into account the aim of this study, the discussion of a Portuguese particular feature of corporate taxation can highlight useful policy points to a broader audience. Many Organization for Economic Cooperation and Development (OECD) countries face a dire situation in public finances. Therefore, given the pressure to increase tax receipts, the ATE can be a case study on how a (albeit distortive) solution is being applied in an EU country to significantly enhance corporate-related tax revenue.

Details

International Journal of Law and Management, vol. 59 no. 4
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 12 November 2018

António Martins, Ana Dinis and Cidália Lopes

Autonomous taxation of expenses (ATE) is a special and contentious feature of corporate income taxation in Portugal. By taxing of an expanding set of corporate expenses, it has…

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Abstract

Purpose

Autonomous taxation of expenses (ATE) is a special and contentious feature of corporate income taxation in Portugal. By taxing of an expanding set of corporate expenses, it has caused many conflicts between the Portuguese tax authority and corporate taxpayers. Many of these conflicts emerged from the legal interpretation of ATE’s clauses, while others derived from frequent, and difficult to apply, legislative changes. The purpose of this paper is to focus on the following research question: does the recent evolution of the rules on ATE show an efficient process of making and interpreting tax law in Portugal? The authors intend to analyze the process of making and changing ATE’s rules, as well as to study how interpretative complexity increases conflicts between tax authorities (TA) and taxpayers.

Design/methodology/approach

The methodology used is a mix of the legal research method, namely, doctrinal methodology, with an analysis of jurisprudential and arbitration trends in litigation rulings, blended with the case study analysis of ATE in Portugal. Arbitration rulings will have a particular relevance to the analysis.

Findings

The main conclusion is that, urged by the need of revenues, and sensitive to the TA’ argument of ATE’s loopholes, the government hastened to close them. However, given the procedure adopted, new legal questions aroused, creating additional layers of complexity for companies, courts and tax auditors. Constitutional issues were highlighted by companies based on the prohibition of retroactive application of tax laws.

Research limitations/implications

The paper has a conceptual nature and its conclusions cannot be automatically extended to other tax controversies or processes of amending tax laws. However, for the legal and accounting professions it offers valuable lessons in law interpretation and political lobbying to change tax laws. Also, in the international tax scene, some countries also introduced ATE, with potential for similar problems.

Practical implications

Regarding ATE’s streamlining, the process recently observed in Portugal was not, in authors’ view, managed in the best way, leaving a significant number of difficulties to be solved by courts. The change in ATE’s legal framework could have been more carefully managed, avoiding costly and time consuming disputes, in order to minimize compliance costs.

Originality/value

The paper contributes to the literature because this Portuguese experience, while highlighting the difficulties in making tax law, can be seen as a lesson on how to improve these processes, avoiding time and costs for business, TA and courts. Moreover, arbitration is a way of solving tax disputes that has been gaining ground in Portugal. In this respect, the paper also contributes to a better perception of the tax arbitration scenario in anEuropean Union country. It is also important for the accounting profession, whose members have often to deal with tax topics and the interpretative complexities they originate.

Details

Journal of Applied Accounting Research, vol. 19 no. 4
Type: Research Article
ISSN: 0967-5426

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Available. Open Access. Open Access
Article
Publication date: 22 June 2022

Joana Dos Santos Gonçalves, Ricardo Mateus, José Dinis Silvestre, Ana Pereira Roders and Luís Bragança

This research presents the development of a Building Passport for Sustainable Conservation (BPSC) as a questionnaire with a set of 23 core indicators, for a baseline assessment of…

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Abstract

Purpose

This research presents the development of a Building Passport for Sustainable Conservation (BPSC) as a questionnaire with a set of 23 core indicators, for a baseline assessment of heritage buildings. The aim of this tool is to identify priorities for future interventions, by recognising the contributions of heritage buildings to sustainability that should be preserved and the fragilities that need to be improved.

Design/methodology/approach

The BPSC uses a selection of core indicators for sustainability observable on heritage buildings. It was applied to four different case studies of modern heritage in the Netherlands, to verify its applicability and limitations.

Findings

The results suggest that this tool has the potential to contribute to an expedite assessment, reaching consensual evaluations of priorities for sustainable conservation, while reducing the time and cost of the process, contributing to support informed redesign decisions.

Originality/value

Recently, existing building sustainability assessment (BSA) tools have been adapted and new BSA tools developed for heritage buildings. Some tools target existing buildings, but seldom cover cultural significance and heritage values. Others target the after-redesign situations – aiming at assessing how sustainable the redesign is. Often BSA tools are complex and time-consuming, with extensive indicators and data requirements. The BPSC developed in this research covers the main aspects of sustainability and related heritage values, in a simpler tool for a baseline assessment.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

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Article
Publication date: 16 December 2024

Walter Leal Filho, Baba Libasse Sow, Ana Paula Perlin, Marcellus Forh Mbah, Cristina Amaro da Costa, Fardous Mohammad Safiul Azam and Maria Alzira Pimenta Dinis

This study aims to identify and describe the nature of higher education institutions’ (HEIs) engagement with climate change (CC) education, exploring their contributions to…

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Abstract

Purpose

This study aims to identify and describe the nature of higher education institutions’ (HEIs) engagement with climate change (CC) education, exploring their contributions to addressing the multifaceted challenges associated with the phenomenon.

Design/methodology/approach

By using a dual methodological approach consisting of an expert-driven literature review with supporting cases, the study provides a novel perspective of university involvement in CC education, emphasising theoretical insights and practical applications.

Findings

The study asserts that universities contribute significantly to CC education through the development of specialised teaching programmes, innovative research initiatives and the establishment of interdisciplinary collaborations. However, challenges abound, including limited financial resources, institutional inertia and the complexity of integrating CC topics across diverse academic disciplines. By fostering partnerships with external stakeholders, implementing innovative teaching methodologies and strengthening governance frameworks, universities can further enhance the effectiveness and reach of CC education initiatives.

Research limitations/implications

While the study offers valuable insights, it acknowledges potential limitations, including the scope of example studies and the specificity of findings to certain institutional contexts, which impedes generalisation. Avenues for further research to understand university contributions to CC education have been advanced.

Practical implications

The paper provides practical insights for universities to optimise their engagement in CC education, emphasising the mobilisation of student involvement and the promotion of transdisciplinary approaches, amongst others.

Social implications

While emphasising the role of universities in CC education, the study underscores the broader societal impact of informed and engaged HEIs to drive positive change by instilling awareness and promoting sustainable practices.

Originality/value

The findings offer original perspectives on the importance of university engagement in CC education and provide practical measures for optimising their contribution to a sustainable future via pedagogical, programme and strategic/whole institutional levels.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Available. Open Access. Open Access
Article
Publication date: 17 August 2021

Sónia Maria Martins Caridade, Rosa Saavedra, Rita Ribeiro, Ana Cristina Oliveira, Manuela Santos, Iris Sofia Almeida and Cristina Soeiro

This paper aims to characterize the type of support provided to victims of violence against women and domestic violence (VAWDV) during the first lockdown, assessing the training…

3152

Abstract

Purpose

This paper aims to characterize the type of support provided to victims of violence against women and domestic violence (VAWDV) during the first lockdown, assessing the training of professionals to use remote support (RS).

Design/methodology/approach

This cross-sectional study involves a sample of 196 support professionals, mainly women (91.8%) and who integrate the Portuguese National Support Network for victims of domestic violence (NSNVDV) (Mean age = 36.49; SD = 10.52).

Findings

Telephone emerges as the main RS communication media used in the lockdown (43.9%) and the emergency state periods (57.1%). Participants reported to have never used any social applications (41.8% vs 41.8%) or videoconference (46.4% vs 58.2%), in both periods assessed, i.e. lockdown and emergency state, respectively, and 82.7% assumed to have no training with RS to assist VAWDV victims. However, support professionals recognized several advantages in using RS such as dealing with isolation, reducing inhibition, fear and shame and in promoting the victims’ empowerment.

Research limitations/implications

Given the exploratory nature of this study, only descriptive analyzes were conducted.

Originality/value

During the COVID-19 pandemic, little is known about effective RS given by professionals to victims of VAWDV in the Portuguese context. The paper aims to add knowledge to the studied field.

Details

The Journal of Adult Protection, vol. 23 no. 5
Type: Research Article
ISSN: 1466-8203

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Article
Publication date: 3 October 2023

Sofia Oliveira and Helena Albuquerque

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in…

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Abstract

Purpose

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in the novel and the touristic attraction proposed by Visit Porto website. This novel is representative of the cultural identity and society of Porto city in the 19th century. Developing an itinerary based on this novel can facilitate the reading and understanding of the historical and cultural development of Porto.

Design/methodology/approach

This case study is based on the reading of the Julio Dinis’ novel An English Family (Uma Família Inglesa), whose storyline takes place in Porto city, Portugal in the 19th century. It used QGIS v. 3.12 software, a geographical information system to identify the places, to produce the maps and to create the itinerary.

Findings

The comparison between the places identified in the novel and the tourist attraction in Visit Porto website revealed that only 6 points in the novel are referenced on Visit Porto website. These points correspond to the ones in the historical city centre of Porto. However, the creation of an itinerary that brings together all the points mentioned by Julio Dinis in his novel, will allow the development of a new touristic itinerary, alternative to existing itineraries in the city and that can be seen as a distinguish offer that allows a different view of the urban space of Porto.

Research limitations/implications

There are some limitations to this study that can be highlighted. First, it was difficult to find the correct location of some points identified in the novel, due to difficulty of finding historical maps with quality of the data. At the same time, as tourist information is dispersed by several sources, and most of those data is not georeferenced, it was time consuming the integration of all the information in the same geodatabase. The choice of the shortest path can also be considered as a limitation, rather than the route followed by the author in the novel, but geographic information systems operates on spatial and temporal scale, which can present a limitation in tourism analysis. In the case of this project, we have chosen the shortest path, assuming that tourist would prefer that.

Originality/value

This research allowed to address two areas of knowledge that are emerging in the study of urban centres as tourist areas: the use of GIS and literary tourism. Despite the fact that there are already articles on this subject, the originality focuses on the approach made around one of the greatest writers of Portugal in the 19th century, allowing to present a tourist itinerary about one of his literary works, and the comparison made between the places identified in the novel and the tourist points identified on the Visit Porto website.

Details

International Journal of Tourism Cities, vol. 9 no. 4
Type: Research Article
ISSN: 2056-5607

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 February 2023

Manuel Jesus, Ana Sofia Guimarães, Bárbara Rangel and Jorge Lino Alves

The paper seeks to bridge the already familiar benefits of 3D printing (3DP) to the rehabilitation of cultural heritage, still based on the use of complex and expensive…

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Abstract

Purpose

The paper seeks to bridge the already familiar benefits of 3D printing (3DP) to the rehabilitation of cultural heritage, still based on the use of complex and expensive handcrafted techniques and scarce materials.

Design/methodology/approach

A compilation of different information on frequent anomalies in cultural heritage buildings and commonly used materials is conducted; subsequently, some innovative techniques used in the construction sector (3DP and 3D scanning) are addressed, as well as some case studies related to the rehabilitation of cultural heritage building elements, leading to a reflection on the opportunities and challenges of this application within these types of buildings.

Findings

The compilation of information summarised in the paper provided a clear reflection on the great potential of 3DP for cultural heritage rehabilitation, requiring the development of new mixtures (lime mortars, for example) compatible with the existing surface and, eventually, incorporating some residues that may improve interesting properties; the design of different extruders, compatible with the new mixtures developed and the articulation of 3D printers with the available mapping tools (photogrammetry and laser scanning) to reproduce the component as accurately as possible.

Originality/value

This paper sets the path for a new application of 3DP in construction, namely in the field of cultural heritage rehabilitation, by identifying some key opportunities, challenges and for designing the process flow associated with the different technologies involved.

Details

International Journal of Building Pathology and Adaptation, vol. 41 no. 3
Type: Research Article
ISSN: 2398-4708

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Article
Publication date: 5 August 2021

Maria Gorete Dinis, Carla Salgueiro Melo and João Miguel Batista Miguéns Sousa

This paper aims to demonstrate how attractions and experiences associated with coffee can contribute to dissemination and knowledge of its culture and to the development of coffee…

708

Abstract

Purpose

This paper aims to demonstrate how attractions and experiences associated with coffee can contribute to dissemination and knowledge of its culture and to the development of coffee tourism in Portugal.

Design/methodology/approach

A case study methodology is applied, focusing on the Coffee Science Centre – Delta Interpretation, Scientific and Technological Promotion and Tourism Promotion Centre (CCC).

Findings

Results indicate that this type of attraction can be used to disseminate coffee culture by providing differentiating and enriching experiences to tourists, and most importantly, by developing tourism in a sustainable way.

Originality/value

This study contributes to expanding the knowledge on coffee tourism, an under-explored field of study, particularly in Portugal, where to the authors knowledge, there is no applied research within this scope.

Details

International Journal of Culture, Tourism and Hospitality Research, vol. 15 no. 3
Type: Research Article
ISSN: 1750-6182

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Article
Publication date: 7 February 2022

Ana Paula Lista, Guilherme Luz Tortorella, Marina Bouzon, Matthias Thürer and Daniel Jurburg

This study aims to investigate the impact of traditional teaching and active learning methods in lean management (LM) on the development of both soft and hard skills.

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Abstract

Purpose

This study aims to investigate the impact of traditional teaching and active learning methods in lean management (LM) on the development of both soft and hard skills.

Design/methodology/approach

Through a longitudinal study, team members from two different organisations (the administrative sector of a public higher education institution and a public teaching hospital), each adopting different teaching methods to support their LM trainings, were systematically examined at four moments during an 18-month period. How teaching methods impacted team members’ development and knowledge was then assessed using multivariate data analysis techniques.

Findings

Results indicated that LM trainings can provide significant impacts when a combination of traditional teaching methods and active learning is adopted. Traditional teaching methods can be a good choice for learning hard skills depending on resources’ availability. However, it is recommended to include active learning methods to assist in the comprehension of more complex and abstract LM concepts (soft skills).

Originality/value

Although there exists a large number of publications on the relationship between LM implementation and teaching methods, the number of studies that consider the development of both hard and soft skills is rather limited. This study complements the existing literature on LM by identifying which teaching methods can support the development of hard skills and which the development of soft skills. Such identification facilitates the work of both scholars wishing either to begin or to dig deeper into this sphere and practitioners pursuing the best outcomes from LM.

Details

International Journal of Lean Six Sigma, vol. 13 no. 5
Type: Research Article
ISSN: 2040-4166

Keywords

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Executive summary
Publication date: 10 February 2015

PERU: Humala seeks to recover ground through dialogue

Details

DOI: 10.1108/OXAN-ES197579

ISSN: 2633-304X

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