Health at a glance: Europe 2012.

This second edition of Health at a Glance: Europe presents a set of key indicators of health and health systems in 35 European countries, including the 27 European Union member states, 5 candidate countries and 3 EFTA countries. The selection of indicators is based largely on the European Community Health Indicators (ECHI) shortlist, a list of indicators that has been developed by the European Commission to guide the development and reporting of health statistics. It is complemented by additional indicators on health expenditure and quality of care, building on the OECD expertise in these areas. Contents: Introduction 12 Chapter 1. Health status 15 1.1. Life expectancy and healthy life expectancy at birth 1.2. Life expectancy and healthy life expectancy at age 65 1.3. Mortality from all causes 1.4. Mortality from heart disease and stroke 1.5. Mortality from cancer 1.6. Mortality from transport accidents 1.7. Suicide 1.8. Infant mortality 1.9. Infant health: Low birth weight 1.10. Self-reported health and disability 1.11. Incidence of selected communicable diseases 1.12. HIV/AIDS 1.13. Cancer incidence 1.14. Diabetes prevalence and incidence 1.15. Dementia prevalence 1.16. Asthma and COPD prevalence Chapter 2. Determinants of health 49 2.1. Smoking and alcohol consumption among children 2.2. Overweight and obesity among children 2.3. Fruit and vegetable consumption among children 2.4. Physical activity among children 2.5. Smoking among adults 2.6. Alcohol consumption among adults 2.7. Overweight and obesity among adults 2.8. Fruit and vegetable consumption among adults Chapter 3. Health care resources and activities 67 3.1. Medical doctors 3.2. Consultations with doctors 3.3. Nurses 3.4. Medical technologies: CT scanners and MRI units 3.5. Hospital beds 3.6. Hospital discharges 3.7. Average length of stay in hospitals 3.8. Cardiac procedures (coronary angioplasty) 3.9. Cataract surgeries 3.10. Hip and knee replacement 3.11. Pharmaceutical consumption 3.12. Unmet health care needs Chapter 4. Quality of care 93 Care for chronic conditions 4.1. Avoidable admissions: Respiratory diseases 4.2. Avoidable admissions: Uncontrolled diabetes Acute care 4.3. In-hospital mortality following acute myocardial infarction 4.4. In-hospital mortality following stroke Patient safety 4.5. Procedural or postoperative complications 4.6. Obstetric trauma Cancer care 4.7. Screening, survival and mortality for cervical cancer 4.8. Screening, survival and mortality for breast cancer 4.9. Screening, survival and mortality for colorectal cancer Care for communicable diseases 4.10. Childhood vaccination programmes 4.11. Influenza vaccination for older people Chapter 5. Health expenditure and financing 117 5.1. Coverage for health care 5.2. Health expenditure per capita 5.3. Health expenditure in relation to GDP 5.4. Health expenditure by function. 5.5. Pharmaceutical expenditure 5.6. Financing of health care 5.7. Trade in health services Bibliography 133 Annex A. Additional information on demographic and economic context 143 Most European countries have reduced tobacco consumption via public awareness campaigns, advertising bans and increased taxation. The percentage of adults who smoke daily is below 15% in Sweden and Iceland, from over 30% in 1980. At the other end of the scale, over 30% of adults in Greece smoke daily. Smoking rates continue to be high in Bulgaria, Ireland and Latvia (Figure 2.5.1). Alcohol consumption has also fallen in many European countries. Curbs on advertising, sales restrictions and taxation have all proven to be effective measures. Traditional wine-producing countries, such as France, Italy and Spain, have seen consumption per capita fall substantially since 1980. Alcohol consumption per adult rose significantly in a number of countries, including Cyprus, Finland and Ireland (Figure 2.6.1).This resource was contributed by The National Documentation Centre on Drug Use.

Politique douanière de la Confédération suisse: 1919-1925. "Les paysans montent aux barricades"

La première guerre mondiale a créé des déséquilibres fondamentaux au sein de l'économie mondiale. D'une part, elle a endetté les Etats à un point tel que ces derniers ont été poussés à pratiquer des politiques inflationnistes aux effets sociaux parfois désastreux. D'autre part, elle a détruit le système monétaire international et avec lui le système de régulation des échanges commerciaux. Enfin, elle a provoqué un gonflement de l'appareil productif, ce qui se traduira par des tendances à la surproduction une fois la paix revenue. Bien que la Suisse soit restée neutre durant le conflit, la situation de guerre ne la pas épargnée et les déséquilibres fondamentaux évoqués l'ont aussi touchée de plein fouet à partir de 1919. Fortement intégrée dans l'économie mondiale, que ce soit au niveau des échanges d'hommes, de marchandises et de capitaux, la Suisse a surtout souffert des dérèglements intervenus sur le plan des échanges internationaux. Menant une politique du franc fort, les autorités ont dû faire face aux conséquences négatives de cette stratégie monétaire sur les différentes branches productives de l'économie. Surdimensionnées à l'issue de quatre années de pénurie, marquées par la difficulté d'importer, les branches de l'industrie et de l'agriculture travaillant pour le marché intérieur doivent faire face à une importation massive de produits étrangers. Celle-ci est encore stimulée par la politique de dumping monétaire de certains partenaires commerciaux. Quant à l'industrie d'exportation, elle ne parvient plus à écouler ses produits sur les marchés à monnaie dépréciée. Le chômage grimpe rapidement au cours de l'année 1921, ravivant les tensions sociales exacerbées par les grèves générales de 1918 et 1919. C'est dans ce contexte social explosif que la question de l'assainissement des finances fédérales doit être résolue. Durant le conflit, l'accroissement des dépenses de l'Etat a été couvert, dans une large mesure, par un accroissement de la dette et un recours à la planche à billet. Il s'agit donc de déterminer quels impôts vont fournir les sommes nécessaires au service et à l'amortissement de la dette. Les nouvelles tâches embrassées par la Confédération au cours du conflit provoquent par ailleurs un déficit budgétaire structurel que les autorités veulent combler au plus vite pour ne pas mettre en danger le franc suisse et éviter de tirer les taux de l'argent à la hausse. Pour faire face aux défis commerciaux et financiers générés par la guerre, la Confédération dispose de plusieurs outils lui permettant de mener une politique volontariste. Parmi ceux-ci, la politique douanière occupe une place très importante, puisqu'elle est à la fois la principale source de revenus de la Confédération et un bras de levier efficace pour influencer les flux commerciaux. Certes, de par son importance dans la répartition de la richesse nationale, la politique douanière a toujours été l'objet de conflits politiques homériques. Entre 1880 et 1914, un débat continu a opposé les différents groupes socio-économiques cherchant à défendre des intérêts fiscaux et commerciaux bien compris. Cependant, à l'issue de la Première guerre mondiale, les enjeux du débat prennent un ampleur qualitativement différente, puisqu'il s'agit de répondre à la question que tout le monde se pose: qui va payer la guerre ? Ce mémoire de licence analyse pourquoi et comment la réponse à cette question a engendré des conflits politiques extrêmement violents qui ont contribué à maintenir un climat social tendu au cours de la première moitié des années 1920. Pour diriger la politique douanière suisse en conformité avec leurs intérêts, les grandes associations faîtières de l'économie n'ont pas hésité à prolonger le régime des pleins pouvoirs en vigueur durant la guerre. Le 18 février 1921, des pleins pouvoirs douaniers sont attribués par le Parlement au Conseil fédéral. En vertu de ceux-ci, le gouvernement mène une politique entièrement dévouée aux intérêts des partenaires du bloc bourgeois-paysan alors au pouvoir. Afin de réguler les flux commerciaux, des mesures de restriction de l'importation sont instaurées. En matière de fiscalité, il s'agit avant tout de ne pas recourir trop à l'imposition directe frappant le revenu et le capital, mais d'utiliser l'imposition indirecte, et en particulier la taxation douanière. Pour satisfaire la paysannerie, dont l'appui politique est nécessaire, les positions agricoles du nouveau tarif sont fortement augmentées, ce qui pousse le prix des denrées alimentaires à la hausse. Cette partie du programme douanier, qui est défavorable aux milieux de l'industrie d'exportation, engendre quelques tensions au sein même du bloc bourgeois. Grands perdants de la politique fiscale menée par le Conseil fédéral, les salariés tentent de s'y opposer par tous les moyens à disposition. La politique autoritaire instaurée dans le domaine douanier les empêche toutefois de recourir au référendum. Une large coalition d'associations et de partis de gauche décident alors de s'opposer à la politique du gouvernement par le biais d'une initiative. La politique douanière devient le lieu de rassemblement d'une clientèle politique très diverse susceptible de déboucher sur la constitution d'un cartel politique de centre-gauche. Parallèlement, le PSS lance une autre initiative demandant à ce que la dette de guerre soit payée par un prélèvement unique sur la fortune. Au cours des années 1921 à 1923, la politique fiscale devient un champ d'affrontement politique de première importance. Certes, la gauche socialiste ne se gêne pas d'instrumentaliser ce champ pour attiser la lutte des classes, mais c'est surtout la droite nationaliste qui jette de l'huile sur le feu. Le discours antisocialiste qui caractérise la campagne de votation est de la plus grande violence. Au-delà des enjeux financiers et économiques qui sous-tendent le débat douanier, l'initiative remet en question les fondements mêmes de l'organisation politique suisse. Scellée en 1902, l'alliance douanière est en effet la clef de voûte du bloc bourgeois-paysan des associations faîtières. Une victoire de l'initiative serait la porte ouverte à un cartel de centre-gauche ou, plus grave encore, à une alliance rouge-verte. En stigmatisant les partisans bourgeois de l'initiative, qui sont accusés de faire un pacte avec le diable, l'USCI et l'USP parviennent à isoler le mouvement ouvrier. La défaite de 1923 est ainsi sans appel. Elle marque un jalon important de la «ghettoïsation» que le mouvement ouvrier aura à subir tout au long de l'Entre-deux-guerres. En plébiscitant les pleins pouvoirs douaniers, la votation donne aussi décharge aux autorités politiques pour leur gestion autoritaire de l'économie. Impensable avant la guerre, la soustraction d'arrêtés au référendum se systématisera dans l'Entre-deux-guerres, participant à une remise en question plus large des principes démocratiques. Au centre de la gestion des conséquences économiques et financières de la Première guerre mondiale, la politique douanière permet donc d'expliciter les conséquences sociales et politiques que le conflit a provoquées sur le plus long terme par le biais de l'explosion de la dette de l'Etat.

The Rise of The Swiss Tax Haven in the Interwar Period: An International Comparison

The history of tax havens is still little known for the decades before World War II. Up to now the studies that have focused on the 1920s and 30s have presented either a very general perspective on the development of tax havens or a narrow national point of view. Based on unpublished historical archives of four countries, this paper offers therefore a new comparative look on international tax competition during this period in order to answer the following question: was the Swiss case - already considered as a quintessential tax haven at the time - specific in comparison to other banking centres? This research has two results. On the one hand, the 1920s and 30s appear as something of a golden age of opportunity for avoiding taxation through the relocation of assets. Actually, most of the financial centres granted consistent tax benefits for imported capital, while the extremely limited degree of international cooperation and the usual guarantee of banking secrecy in European countries prevented the taxation of exported assets. On the other hand, within this general balance sheet, the fiscal strategies of a tax haven like Switzerland differed from those of a great financial power like Great Britain. Whereas the Swiss administration readily placed itself at the service of the bankers, the British policy was more balanced between the contradictory interests of the Board of Inland Revenue, the Treasury and the English business circles.

Experiències catalanes, angleses i irlandeses en el millorament de l’accès a l’habitatge

El Grup de Recerca d´Accés a l´Habitatge de la Universitat Rovira i Virgili ha portat a terme durant l´any 2011 una sèrie d´activitats gràcies a l´ajuda concedida per la convocatòria de l´AGAUR PBR-DGR 2010, que ha donat suport al Grup tant de forma directa (per exemple, en viatges i dietes) com indirecta (gràcies a l´ajuda prestada per la Sra. Helaine Cristina Madeira Santos, becària de suport al Grup de Recerca, que ha portat a terme tasques de coordinació i investigació). Així, el Grup ha portat a terme tasques d´investigació (per exemple, la signatura d´un Conveni amb l’Agència de l’Habitatge de Catalunya amb la finalitat de portar a terme en el termini de 3 anys l’elaboració d´un marc legislatiu sobre les tinences intermitges en el Dret català); tasques de formació (gràcies a la participació en Congressos i Jornades); esta coordinant una xarxa sobre grups d´habitatge (per exemple, mitjançant un Congrés internacional sobre habitatge celebrat a Granada); ha publicat llibres i articles científics (per exemple, la publicació dels treballs presentats en les III Jornades Internacionals de Housing de 2010); i finalment cal destacar que l´activitat del Grup ha tingut un gran impacte en els mitjans de comunicació. Tot aquest treball ha permès al Grup arribar a unes conclusions sobre el status quo de l´habitatge a Espanya, per exemple les mancances del mercat d´habitatge en propietat i en lloguer i els aspectes que cal reformar quant al règim tributari i processal d´aquestes formes de tinença immobiliària. La principal conclusió, però, és la necessitat de regular noves formes d´entendre la tinença de la terra tot seguint els models ja presents en altres països europeus (principalment, Anglaterra i Irlanda), com la propietat compartida i la propietat temporal, figures en les quals està aprofundint actualment el Grup de recerca.

Population-level changes to promote cardiovascular health.

BACKGROUND: Cardiovascular diseases (CVD) cause 1.8 million premature (<75 years) death annually in Europe. The majority of these deaths are preventable with the most efficient and cost-effective approach being on the population level. The aim of this position paper is to assist authorities in selecting the most adequate management strategies to prevent CVD. DESIGN AND METHODS: Experts reviewed and summarized the published evidence on the major modifiable CVD risk factors: food, physical inactivity, smoking, and alcohol. Population-based preventive strategies focus on fiscal measures (e.g. taxation), national and regional policies (e.g. smoke-free legislation), and environmental changes (e.g. availability of alcohol). RESULTS: Food is a complex area, but several strategies can be effective in increasing fruit and vegetables and lowering intake of salt, saturated fat, trans-fats, and free sugars. Tobacco and alcohol can be regulated mainly by fiscal measures and national policies, but local availability also plays a role. Changes in national policies and the built environment will integrate physical activity into daily life. CONCLUSION: Societal changes and commercial influences have led to the present unhealthy environment, in which default option in life style increases CVD risk. A challenge for both central and local authorities is, therefore, to ensure healthier defaults. This position paper summarizes the evidence and recommends a number of structural strategies at international, national, and regional levels that in combination can substantially reduce CVD.

On Globalization and the Growth of Governments

This paper investigates the relationship between trade openness and the size of government, both theoretically and empirically. We show that openness can increase the size of governments through two channels: (1) a terms of trade externality, whereby trade lowers the domestic cost of taxation and (2) the demand for insurance, whereby trade raises risk and public transfers. We provide a unified framework for studying and testing these two mechanisms. First, we show how their relative strength depends on a key parameter, the elasticity of substitution between domestic and foreign goods. Second, while the terms of trade externality leads to inefficiently large governments, the increase in public spending due to the demand for insurance is optimal. We show that large volumes of trade may result in welfare losses if the terms of trade externality is strong enough while small volumes of trade are always beneficial. Third, we provide new evidence on the positive association between openness and the size of government and test whether it is consistent with the terms of trade externality or the demand for insurance. Our findings suggest that the positive relationship is remarkably robust and that the terms of trade externality may be the driving force behind it, thus raising warnings that globalization may have led to inefficiently large governments.

Nominal Debt as a Burden on Monetary Policy

We study the effects of nominal debt on the optimal sequential choice of monetary policy. When the stock of debt is nominal, the incentive to generate unanticipated inflation increases the cost of the outstanding debt even if no unanticipated inflation episodes occur in equilibrium. Without full commitment, the optimal sequential policy is to deplete the outstanding stock of debt progressively until these extra costs disappear. Nominal debt is therefore a burden on monetary policy, not only because it must be serviced, but also because it creates a time inconsistency problem that distorts interest rates. The introduction of alternative forms of taxation may lessen this burden, if there is enough commtiment to fiscal policy. If there is full commitment to an optimal fiscal policy, then the resulting monetary policy is the Friedman rule of zero nominal interest rates.

O Impacto Fiscal Decorrente do processo de Rememoração de Activos Fixos Tangíveis

O objectivo deste estudo consiste em evidenciar a politica contabilística de revalorização de activos fixos tangíveis e o seu impacto numa entidade, principalmente a nível da tributação dos rendimentos. A abordagem é direccionada para o meio empresarial cabo-verdiano onde se pretende dar a conhecer o enquadramento legal e fiscal existente, assim como ilustrar com um caso prático. O trabalho foi preparado com base em consulta de bibliografia especializada, de normativos estabelecidos no país e ainda a recolha de dados práticos sobre o tema e entrevistas com profissionais na área. Partimos do geral para o particular, isto é, começamos por trabalhar o conteúdo dos activos fixos tangíveis no geral, para posteriormente entrarmos no objecto de estudo: a revalorização dos activos fixos tangíveis, e assim dar a conhecer os impactos que este tema traz para uma entidade. O trabalho inicia com um enquadramento teórico de conceitos relacionados com os fenómenos que levam com que um bem perca valor ao longo dos anos, assim como outras matérias directamente ligadas às revalorizações (exemplo da manutenção de capital físico e financeiro). É feita uma abordagem normativa e conceitual geral sobre os activos fixos tangíveis: o reconhecimento, a mensuração inicial e subsequente, a divulgação e o Desreconhecimento. É uma abordagem comparativa com o sistema contabilístico anterior (Plano Nacional de Contabilidade). No tratamento da mensuração subsequente dos activos fixos tangíveis introduzimos o estudo da Revalorização do Activos Fixos Tangíveis, referindo as normas contabilísticas e as leis fiscais relacionadas e os impactos que traz para a empresa. aim of this research consist in show evidences about the accounting policy of value of revalorization of Tangible Assets and its impact in an entity, mainly in terms of taxation incoming. The approach is directed to the Cape-Verdean enterprise environment where is intended to give to know the legal and tax framing, as well illustrate with a practical case. This task was prepared based on specialized bibliographic researches, of normative established in the country and also the collecting of practical data about the theme and interviews with professionals in the area. We start from general to particular, that is, we started working on the contents of Tangible Assets in general, to later on get into the study object: the revalorization of Tangible Assets and thus give to know the impacts that this brings to an entity. The task tarts with the theoretical framing of concepts related with the phenomenon that lead one good lose its value along the years, as well other material goods directly connected to revalorization (example of maintenance of physical and financial capital). It is made a normative and general conceptual approach about the Tangible Assets: the recognizing, the measurable initiate and subsequently, the divulgation and the unknown. It is a comparative approach with the previous accounting system (National Accounting Plan). In the treatment of the measurable of Tangible Assets we introduced the study of Revalorization of Tangible Assets, referring the accounting rules and the related fiscal laws and the impacts that bring to the company.

A Tributação Pessoal dos Rendimentos Familiares em Cabo Verde – Estudo do Caso São Vicente

A transição para o modo de tributação único, a nível de rendimentos, constituiu uma modificação profunda na base de incidência e nas regras de determinação da matéria colectável dos impostos sobre os rendimentos, de forma a exprimir uma nova relação contribuinte – fisco, baseada numa maior transparência e simplificação dos procedimentos por parte da Administração Fiscal, mas também duma maior responsabilização dos contribuintes pelos seus comportamentos e declarações. Este trabalho teve como propósito estudar a forma como os rendimentos familiares são tributados, nomeadamente, a incidência na tributação de sujeitos passivos singulares, referindo assim o periodo da tributação, os métodos utilizados na determinação da matéria colectável e as taxas aplicadas. Para tanto, foram reunidos estudos teóricos e práticos a nível da tributação dos rendimentos de pessoas singulares, nomeadamente os principios e as regras praticados. Foi feito um estudo de caso sobre apuramento de imposto dos contribuintes casados dois titulares, a partir de formulários modelos 6A da Repartição de Finanças São Vicente, e o objecto desse estudo foi separar os rendimentos desses contribuintes e fazer o apuramento do respectivo imposto em separado. Os resultados do estudo apontam uma vantagem bastante satisfatória para os contribuintes no que diz respeito ao apuramento do imposto em separado. The transition to the unique taxation method, in the level of incomes, is a deep modification in the incidence base and in the determination rules of the basis of tax assessments of income taxes, in a way to express a new taxpayer – Exchequer relationship, based on a greater transparency and simplification of the procedures by Fiscal Administration, and a bigger responsabilization of taxpayers for their behaviours and declarations as well. The aim of this survey was to study how household incomes are taxed, namely: the incidence in the taxation of passive single persons, referring, thus, the taxation period, the methods used to determinate the basis of tax assessments and the applied taxes. For that, theoretical and practical studies were collected in the level of single persons incomes taxation, namely the principles and rules practised. A case study about tax verification of married taxpayers two holders was made, from São Vicente Financial Department’s 6A model forms, and the aim of this study was to separate the incomes of these taxpayers and make the verification of the respective tax separately. The results of this study points out a very satisfying advantage to taxpayers regarding the tax verification separately.

State capacity and military conflict

In 1500, Europe was composed of hundreds of statelets and principalities, with weak central authority,no monopoly over the legitimate use of violence, and overlapping jurisdictions. By 1800, only ahandful of powerful, centralized nation states remained. We build a model that explains both the emergenceof capable states and growing divergence between European powers. We argue that the impactof war was crucial for state building, and depended on: i) the financial cost of war, and ii) a country sinitial level of domestic political fragmentation. We emphasize the role of the "Military Revolution",which raised the cost of war. Initially, this caused more cohesive states to invest in state capacity, whilemore divided states rationally dropped out of the competition, causing divergence between Europeanstates. As the cost of war escalated further, all states engaged in a "race to the top" towards greater statebuilding.

Do agglomeration economies reduce the sensitivity of firm location to tax differentials?

Low corporate taxes can help attract new firms. This is the main mechanism underpinning the standard 'race-to-the-bottom'view of tax competition. A recent theoretical literature has qualified this view by formalizing the argument that agglomeration forces can reduce firms' sensitivity to tax differentials across locations. We test this proposition using data on firm startups across Swiss municipalities. We find that, on average, high corporate income taxes do deter new firms, but that this relationship is significantly weaker in the most spatially concentrated sectors. Location choices of firms in sectors with an agglomeration intensity at the twentieth percentile of the sample distribution are estimated to be twice as responsive to a given difference in local corporate tax burdens as firms in sectors with an agglomeration intensity at the eightieth percentile. Hence, our analysis confirms the theoretical prediction: agglomeration economies can neutralize the impact of tax differentials on firms' location choices.

Supply side interventions and redistribution

In this paper we study the welfare impact of alternative tax schemes on laborand capital. We evaluate the e_ect of lowering capital income taxes on thedistribution of wealth in a model with heterogeneous agents, restricting ourattention to policies with constant tax rates.We calibrate and simulate the economy; we find that lowering capital taxeshas two effects: i) it increases effciency in terms of aggregate production, andii) it redistributes wealth in favor of those agents with a low wage/wealth ratio.We find that the redistributive effect dominates, and that agents with a lowwage wealth ratio would experience a large loss in utility if capital income taxeswere eliminated.

Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

A Problemática dos Impostos Diferidos na revalorização dos activos fixos tangíveis

A nível da contabilidade tem-se assistido, nos últimos tempos, esforços no sentido de uma “ Harmonização Global” como forma de acompanhar o fenómeno da globalização, não obstante, existem temas, como o dos Impostos diferidos, que não reúnem consenso entre autores. Os impostos diferidos aparecem como o elo de ligação entre a contabilidade e a fiscalidade, no que se refere as divergências de tratamento destas duas áreas em relação a certas operações, sendo uma delas a revalorização de activos. A revalorização dos activos, na medida em que aumenta a base contabilística dos activos, dá origem a impostos diferidos caso a base fiscal não for ajustada. Assim sendo, há que contabilizar o efeito fiscal decorrente dessa revalorização, em consonância com contabilização do excedente de revalorização. A questão dos impostos diferidos aparece na medida em que o imposto sobre o rendimento passa a ser contabilizado através do método dos efeitos fiscais, em detrimento do método tradicional, o método do imposto a pagar. O método dos efeitos fiscais, assim como o tradicional, apresenta desvantagem, mas é o que melhor permite a apresentação de uma imagem mais verdadeira e apropriada sobre as operações das empresas. A revalorização dos activos fixos tangíveis é uma das operações que tem um tratamento mais adequado utilizado o método dos efeitos fiscais. Em Cabo verde, a revalorização de activos fixos tangíveis é aceite para finalidade de tributação, se for pedida a devida autorização para a sua realização às Finanças. Partindo de um estudo de caso onde não foi efectuado a autorização pelas finanças para efectuar a revalorização dos activos fixos tangíveis, demonstramos que existem impactos significativos nas demonstrações financeiras da empresa em estudo, na sua posição financeira e no seu desempenho, por via da contabilização do imposto diferidoIn level of accounting we have witnessed, in recent times, efforts in the sense of "Global Harmonization" as a means of keep up with the phenomenon of globalization, nevertheless there are themes such as the deferred taxes, which do not congregate consensus among authors. Deferred taxes appear as the link between accounting and taxation, in respect a differences of treatment of these two areas to certain transactions, one of this is the revaluation tangible fixed assets. The revaluation of the tangible fixed assets increases the accounting base of assets and originates a deferred tax if the tax base is not adjusted. Therefore, we must account for the tax effect arising from this revaluation, in line with the accounting revaluation surplus. The issue of deferred taxes appears in consequences of accounting for income tax is accounted by the method of tax effects, over the traditional method, the method of tax payable. The method of tax effects, as well as the traditional method presents disadvantage, but it is the better in allows the presentation of true and fair view of the company's operations. The revaluation of tangible fixed assets is one of the operations that utilized the tax effects, have appropriate treatment. In Cape Verde, the revaluation of tangible fixed assets is accepted for tax purposes, if requested permission for its accomplishment to Finance. Based on a case study which has not been authorized by the finance to effect the revaluation of tangible fixed assets, we demonstrate that there are significant impacts on the financial statements of the company under study in its financial position and performance, through accounting deferred tax.

Os impostos diferidos no contexto Cabo-Verdiano: Impacto nas demonstrações financeiras

A contabilização dos impostos diferidos surge do facto da legislação fiscal e das normas contabilísticas poderem ser diferentes no que respeita ao reconhecimento e mensuração de activos, passivos, gastos e rendimentos. Para eliminar o efeito das diferenças de carácter temporal, das demonstrações financeiras, foram criadas normas contabilísticas que disciplinam a contabilização do imposto sobre o rendimento, através do reconhecimento de activos e passivos por impostos diferidos. Seguindo esta tendência, Cabo Verde introduziu, através do SNCRF - Sistema de Normalização contabilística e de relato financeiro, a NRF 22Imposto sobre o rendimento, que exige a contabilização de impostos diferidos nas diferenças temporárias entre a contabilidade e a fiscalidade. No entanto esta norma não está sendo observada, devido, na opinião de vários profissionais da área, a complexidade do assunto “imposto diferido”. Por esta razão, traçamos como objectivos deste trabalho, explicar a problemática dos impostos diferidos, evidenciando a importância do seu reconhecimento nas demonstrações financeiras. Concluímos que, a não contabilização de impostos diferidos pode pôr em causa a informação contida nas demonstrações financeiras e, consequentemente, as decisões que se toma com base nelas.The accounting of deferred taxes arises from the fact that tax legislation and accounting standards may differ regarding to the recognition and measurement of assets, liabilities, expenses and income. To eliminate the effect of the temporary differences in the financial statements, accounting standards have been established to regulate the accounting of income tax trough the recognition of assets and liabilities by deferred taxes. Following this trend, Cape Verde has introduced through the SNCRF - Standardization System of Accounting and Financial Reporting, the standard NRF 22 - Income Tax, which demands the recognition of deferred taxes in the temporary differences between accounting and taxation. However according to the opinion of some professors, this standard is not being observed due to the complexity of the subject "deferred tax". For this reason, we defined the following objectives for this work: explain the issue of deferred taxes, evidencing the importance of its recognition in the financial statements. We have concluded that, the not accounting of deferred taxes may jeopardize the information contained in the financial statements and consequently, the decisions made based on them.