{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2022,4,1]],"date-time":"2022-04-01T10:48:55Z","timestamp":1648810135946},"reference-count":39,"publisher":"FapUNIFESP (SciELO)","issue":"70","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Rev. contab. finan\u00e7."],"abstract":"<jats:p>This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA), the tax and customs authority (TA), and court magistrates (CM), in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM) demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE) and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC) are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal.<\/jats:p>","DOI":"10.1590\/1808-057x201500020","type":"journal-article","created":{"date-parts":[[2016,2,27]],"date-time":"2016-02-27T23:02:09Z","timestamp":1456614129000},"page":"43-54","source":"Crossref","is-referenced-by-count":0,"title":["Taxation of Insolvent Companies: Empirical Evidence in Portugal"],"prefix":"10.1590","volume":"27","author":[{"given":"Ana Cristina dos Santos Arromba","family":"Dinis","sequence":"first","affiliation":[{"name":"Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Coimbra,  Portugal"}]},{"given":"Cid\u00e1lia Maria da Mota","family":"Lopes","sequence":"additional","affiliation":[{"name":"Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Coimbra,  Portugal"}]},{"given":"Alexandre Miguel Fernandes Gomes da","family":"Silva","sequence":"additional","affiliation":[{"name":"Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Coimbra,  Portugal"}]},{"given":"Pedro Miguel de Jesus","family":"Marcelino","sequence":"additional","affiliation":[{"name":"Instituto Superior de Contabilidade e Administra\u00e7\u00e3o de Coimbra,  Portugal"}]}],"member":"530","published-online":{"date-parts":[[2016,3,1]]},"reference":[{"issue":"2","key":"ref1","first-page":"113","article-title":"As sociedades insolventes e a tributa\u00e7\u00e3o em sede de imposto sobre o rendimento das pessoas colectivas (IRC) em Portugal","volume":"7","author":"Dinis A. C. S. A","year":"2014","journal-title":"Revista de Finan\u00e7as P\u00fablicas e Direito Fiscal"},{"key":"ref2","series-title":"New Bankruptcy Act in Spain","author":"Escol\u00e0 M. E.","year":"2004"},{"key":"ref3","series-title":"Ensaio sobre a ess\u00eancia contabil versus a forma jur\u00eddica: (d)efeitos na tributa\u00e7\u00e3o de uma massa falida","author":"Fernandes C. M.","year":"2010"},{"key":"ref4","series-title":"A comparison between mail and web surveys: response pattern, respondent profile, and data quality","author":"Kawk N.","year":"2002"},{"key":"ref5","series-title":"Symposium, creditors' rights, the bankrupt estate, taxable income and the trustee in bankruptcy","author":"Krause S.","year":"1966"},{"key":"ref6","series-title":"Quanto custa pagar impostos em Portugal?","author":"Lopes C. M. M","year":"2008"},{"key":"ref7","series-title":"O tributo e o seu tratamento no novo regime jur\u00eddico de insolv\u00eancia empresarial","author":"Marques L. A.","year":"2005"},{"key":"ref8","series-title":"Implicaciones fiscales de la reforma concursal","author":"Medina J. R. S.","year":"2012"},{"key":"ref9","series-title":"A expanded sourcebook qualitative data analysis (2. ed.)","author":"Miles B. M","year":"1994"},{"key":"ref10","series-title":"Bankruptcy rules and progressive taxation","author":"Moreno-Ternero J. 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