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Susana Aldeia is a full-time Assistant Professor at the Universidade Portucalense and a part-time Associated Professor at Polytechnic Institute of MAIA (IPMAIA). She holds a Phd with mention in Taxation and a DEA in Tax Law from the Vigo University (Spain); postgraduation in taxation from the IPCA and a degree in Accounting, also from the IPCA. Currently, she teaches the areas of accounting and taxation. She is a researcher at the Research on Economics, Management and Information Technologies (REMIT). She develops research activities on income, consumption and property taxation, but particularly on income taxation and its relationship with accounting. She has been a chartered accountant since 2003 in exercise and is a member of the Income Tax College of the Portuguese Chartered Accountants Association (OCC).
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Identification

Personal identification

Full name
Susana Cristina Rodrigues Aldeia

Citation names

  • Aldeia, Susana
  • Rodrigues Aldeia, Susana Cristina
  • Aldeia, S.C.R.

Author identifiers

Ciência ID
AA15-BA15-4CA6
ORCID iD
0000-0002-2611-7683

Languages

Language Speaking Reading Writing Listening Peer-review
English Upper intermediate (B2) Advanced (C1) Upper intermediate (B2) Upper intermediate (B2) Upper intermediate (B2)
Portuguese (Mother tongue)
Education
Degree Classification
2010/09 - 2016/12/15
Concluded
 Ordenación Jurídica do Mercado (Doctor)
Major in Fiscalidade
Universidade de Vigo, Spain
 Sobresaliente, cum laude
2007 - 2010
Concluded
 Principios y Categorías Básicas de la Fiscalidad Interna e Internacional (DEA)
Major in Fiscalidade
Universidade de Vigo, Spain
 9
2006 - 2007
Concluded
 Fiscalidade (Pós-Graduação)
Major in Fiscalidade
Instituto Politécnico do Cávado e do Ave, Portugal
 16
1998 - 2003
Concluded
 Contabilidade (Licenciatura)
Instituto Politécnico do Cávado e do Ave, Portugal
 12
Affiliation

Teaching in Higher Education

Category
Host institution 		Employer
2022/09/01 - Current Assistant Professor (University Teacher) Universidade Portucalense Infante Dom Henrique, Portugal
2021/09/01 - Current Invited Adjunct Teacher (Polytechnic Teacher) Instituto Politécnico da Maia, Portugal
2020/09/01 - 2022/08/31 Adjunct Teacher (Polytechnic Teacher) ISAG - Instituto Superior de Administração e Gestão, Portugal
2021/04/01 - 2021/06 Assistant (Polytechnic Teacher) Instituto Politécnico de Viana do Castelo, Portugal
2017 - 2019 Assistant Professor (University Teacher) Universidade Portucalense Infante Dom Henrique, Portugal
2013/04/01 - 2019 Invited Assistant (Polytechnic Teacher) Instituto Politécnico do Cávado e do Ave, Portugal

Other Careers

Category
Host institution 		Employer
2010/01 - Current Técnico Superior (Técnico Superior) Susana Aldeia - Gestão e Negócios, Lda., Portugal
Susana Aldeia - Gestão e Negócios, Lda., Portugal
Outputs

Publications

Book chapter
  1. Susana Cristina Rodrigues Aldeia; Paulo Macedo; Liliana Ivone Pereira; Joaquim Jorge Mota. "The Portuguese Hospitality and Restaurant Industry". In Tax Challenges Post COVID-19. 2022.
    10.4018/978-1-7998-9148-2.ch010
Conference paper
  1. Aldeia, Susana; Jayantilal, Shital. "The Social Media Manager career: Accounting, tax, and Social Security Framework for a Self-employed Person in Portugal". 2023.
    10.34190/ecsm.10.1.1108
  2. Aldeia, Susana; Jayantilal, Shital; Nanez, Sergio. "System of tax incentives in research and business development: An analysis of the recent case Law of Portuguese Tax Arbitration". 2023.
    10.34190/ecie.18.1.1872
  3. Aldeia, Susana. "Hotel activities’ development by non-residents: Portuguese taxation and accounting framework". 2023.
    10.34190/ictr.6.1.1354
  4. Aldeia, Susana. Corresponding author: Aldeia, Susana. "Tax benefits to promote entrepreneurship: the Portuguese case". Paper presented in 16th European Conference on Innovation and Entrepreneurship (ECIE21, Lisboa, 2021.
  5. Aldeia, Susana. "The representativeness of Portuguese touristic business and tax procedures in their creation". Paper presented in 4th International Conference on Tourism Research ICTR 2021, Porto, 2021.
  6. Aldeia, Susana. "The partner loans' multidisciplinary analysis: Portuguese's case study". 2020.
  7. Aldeia, Susana. "Spanish societies' tax law and the fiscal adjustments to the accounting expense". 2020.
  8. Aldeia, Susana. "The Indian tax system as a fact of competitiveness". 2020.
  9. Jayantilal, Shital; Jorge, Sílvia Ferreira; Aldeia, Susana. "Novel methodologies to explain SMES’ internationalisation". 2020.
  10. Aldeia, Susana. "Earnings management phenomenon". 2020.
  11. Aldeia, S.; Sousa, C.; Aldeia, Susana; Sousa, Cristina. "Accounting and taxation treatment of goodwill in Portugal". 2019.
  12. Aldeia, Susana. "Accounting profit in spainish legislation". 2019.
  13. Aldeia, Susana. "The going concern's accounting principle and its incorporation in corporate income tax law of Spain". 2019.
  14. Silva, Ana Paula; Aldeia, Susana; Silva, A.P.; Aldeia, S.. "Digital dematerialisation in the Portuguese Tax System". 2019.
Journal article
  1. Aldeia, Susana. "Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle". (2023): Aldeia, S. (2023). Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle. International Journal of Law and Management, (Published online: 03 august 2023), 1-12. https://doi.org/10.1108/IJLMA-02-2023-0018. Repositório Institucional UPT. http://hdl.handle.net/11328/5067.
    10.1108/IJLMA-02-2023-0018
  2. Aldeia, Susana. "Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case". (2020): Aldeia, S. (2019). Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case. Journal of Legal, Ethical and Regulatory Issues, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3019.
  3. Aldeia, Susana; Aldeia, S.C.R.. "The financial performance's positive element in legislation of Spain". Journal of Entrepreneurship Education 22 6 (2020): Aldeia, S. (2019). The financial performance's positive element in legislation of Spain. Journal of Entrepreneurship Education, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3020.
  4. Aldeia, S.. "The "true and fair view" concept in business and tax law: The Portuguese and Spanish case studies". Academy of Accounting and Financial Studies Journal 23 2 (2019): http://www.scopus.com/inward/record.url?eid=2-s2.0-85066285643&partnerID=MN8TOARS.
  5. Aldeia, S.C.R.. "Taxation and tax obligations of restaurants: The Portuguese case study". Journal of Legal, Ethical and Regulatory Issues 22 3 (2019): http://www.scopus.com/inward/record.url?eid=2-s2.0-85070964868&partnerID=MN8TOARS.
  6. Aldeia, Susana. "A problemática dos ativos intangíveis no Sistema de Normalização Contabilística". (2019): Aldeia, S. (2019). A problemática dos ativos intangíveis no Sistema de Normalização Contabilística. Revista Contabilista, 229, 39-42. Disponível no Repositório UPT, http://hdl.handle.net/11328/2710.
Thesis / Dissertation
  1. Campos, Américo João Torres. "Plano estratégico da Sanipower, S.A". Master, 2022. http://hdl.handle.net/10400.26/40151.
  2. Sousa, Luís Alexandre Pereira Pinto de. "Remunerações e compensações: A realidade dos treinadores de desporto em Portugal". Master, 2022. http://hdl.handle.net/10400.26/41510.
  3. Sousa, Gonçalo Afonso Borges de. "A importância da liderança na motivação dos recursos humanos". Master, 2022. http://hdl.handle.net/10400.26/41505.
  4. Pinto, Marta Crespo Sousa. "Contributo para a análise e planeamento estratégico da empresa Crespo-Tir, Lda". Master, 2022. http://hdl.handle.net/10400.26/41513.
Activities

Supervision

Thesis Title
Role 		Degree Subject (Type)
Institution / Organization
2023 - 2023 Tratamento dos gastos com viaturas ligeiras em sede de Imposto sobre o Rendimento das Pessoas Coletivas e Imposto sobre o Valor Acrescentado
Co-supervisor
 Fiscalidade (Master)
Instituto Politécnico do Cávado e do Ave Escola Superior de Gestão, Portugal