The Impact of Taxation on the Results of Portuguese Companies

Purpose: This study carried out a macro analysis of the portuguese companies in order to assess the influence of taxation on company results. Methodology: To this end, the analysis essentially focused on the corrections made to Table 07 from the income tax Model 22, for the 2019 and 2023 period, in an attempt to assess the tax corrections that impacted taxable results and to ascertain their causes. Results: The results led to the conclusion that there is indeed an influence of taxation on accounting, however, the differences between both areas have intensified over the period under study. This factor emphasises the tendency for divergences between the two areas of analysis to intensify, thus weakening the relationship between them. Research limitations: This study is based on public data and focused on the fields with major corrections presented on the Table 07 from the income tax Model 22. This may lead to small variations. Originality: This study contributes to the debate of the impact of taxation on the fiscal results presented by the Portuguese companies. Keywords: Taxation; Accounting; Divergences; Results; Portugal DOI :https://doi.org/10.58869/EJABM11(3)/04