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Abstract(s)
A relação entre lucro comercial e lucro tributário pode ser configurada normativamente segundo dois modelos fundamentais: desconexão formal e conexão formal (financial conformity). A existência de uma conexão formal significa que o apuramento do lucro tributário está vinculado, não apenas às normas contabilísticas, mas às opções contabilísticas efectuadas no apuramento do lucro comercial, nos casos em que as normas contabilísticas comportam discricionariedade. O modelo de desconexão admite três variantes: A) Conexão formal com recepção simples do lucro comercial; B) Conexão formal com regulação parcial do balanço único pelo direito fiscal; C) Conexão formal com ajustamento extra-contabilístico do lucro comercial.
There are two fundamental ways in which to define, in a normative plan, the relation between commercial profit and taxable profit: the formal disconnection model and the formal connexion model (financial conformity). Under a formal connexion, not just accounting rules but accounting treatment choices are conclusive for tax purposes, in cases where accounting rules have an optional nature. The formal connexion model admits three possible variations: A) Formal connexion with simple reception of commercial profit; B) Formal connexion with partial ruling of the single balance sheet by fiscal law; C) Formal connexion with off-balance sheet adjustments disclosure.
There are two fundamental ways in which to define, in a normative plan, the relation between commercial profit and taxable profit: the formal disconnection model and the formal connexion model (financial conformity). Under a formal connexion, not just accounting rules but accounting treatment choices are conclusive for tax purposes, in cases where accounting rules have an optional nature. The formal connexion model admits three possible variations: A) Formal connexion with simple reception of commercial profit; B) Formal connexion with partial ruling of the single balance sheet by fiscal law; C) Formal connexion with off-balance sheet adjustments disclosure.
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Keywords
Lucro fiscal Lucro contabilístico Opções contabilísticas Imposto sobre o rendimento Sistema de conexão Tipos de conexão Taxable profit Commercial profit Accounting choices Corporate tax Connection system Types of connection
Citation
Aguiar, Nina (2003). Modelos normativos de relação entre lucro tributário e contabilidade comercial. Fiscalidade. ISSN 0874-7326. 13/14, p.39-49