Paulo Jorge Varela Lopes Dias
217650511 (Ext. 220833)
Office D5.18
Post Box 132-B
Teaching Activities
Teaching Year Semester Course Name Degree(s) Coordinator
2025/2026 Corporate Taxation I Post Graduation Program in Tax Management; Yes
2025/2026 Tax Reporting and Compliance Institutional Degree in ISCTE Business School; Yes
2025/2026 Tax Management and Performance Institutional Degree in ISCTE Business School; Yes
2025/2026 Tax Bachelor Degree in Management; Yes
2025/2026 Master Dissertation in Management -- Yes
2025/2026 Master Project in Management -- Yes
2025/2026 Tax Management Bachelor Degree in Digital Technologies and Management; Yes
2025/2026 Tax Management Master Degree in Accounting and Management Control; Yes
2025/2026 Master Dissertation in Management -- Yes
2025/2026 Master Project in Management -- Yes
2025/2026 Portuguese Tax System -- Yes
2025/2026 Tax Consultancy Practices -- Yes
2025/2026 Gestão Fiscal Other programme in Applied online Post Graduate in Finance and Management Control; Yes
2025/2026 Tax -- Yes
Supervisions
Ph.D. Thesis (2)
Ongoing (1)
Student Name Title/Topic Language Status Institution Initial Year
Maria Margarida Saraiva Ramos Pereira AS multinacionais e o BEPS - A eficácia da norma de limitação dos encargos de financiamento Portuguese Developing Iscte 2022
Concluded (1)
Student Name Title/Topic Language Institution Initial Year Concluding Year
Andreia Sofia Henriques Magalhães Corporate Tax Avoidance in Portugal: The impact of SAF-T, e-invoice and Inventory Report Portuguese Iscte 2022 2025
M.Sc. Dissertations (73)
Ongoing (14)
Student Name Title/Topic Language Status Institution Initial Year
David Lourenço Sequeira Impact of an audit on the Earnings Management of a Portuguese unlisted company Portuguese Delivered Iscte 2024
Alina Isabel Fontes de Sousa Guerra Book–Tax Differences in Multinationals in the Aerospace Sector: A Comparative Analysis Based on Sectoral Factors Portuguese Delivered Iscte 2024
Andy Biro Cardoso Correia TRANSFER PRICING, ITS PILLARS AND HOW TARIFFS CHANGES CAN AFFECT THEIR APPLICATION IN MNEs Developing Iscte 2025
Jasmine Fonteles da Silva Financial Literacy and its Influence on Private Retirement Savings: Evidence from Portugal Developing Iscte 2025
Patrícia Filipa Jesus Esteves Avaliação do Impacto do Incentivo à capitalização das empresas Developing Iscte 2025
Sofia Boavida Resende “Ética, Tax Compliance e Fraude – Uma Revisão Sistemática da Literatura” Developing Iscte 2025
Joshua Ariel de Lima Neves Sistemas fiscais em economias emergentes Developing Iscte 2025
Maria Carlota de Mendonça Bello Botelho de Sousa Fiscal Determinants of Competitiveness in Professional Football: a Quantitative Approach Developing Iscte 2025
Constança Borges Parreira Mendes Gomes Impacto da Carga Fiscal sobre a Atratividade do Investimento Direto Estrangeiro (IDE) em Portugal e em Países Comparáveis da União Europeia Developing Iscte 2025
Constança Oliveira Ramos Chagas The Relationship between Ownership Structure and Tax Avoidance: Evidence from Portuguese SMEs Developing Iscte 2025
Bernardo Melo Toste Belerique Ormonde From Fallout to Future: Rethinking Nuclear Energy in the Global Energy Shift Developing Iscte 2025
Ana Cristina Marques Financial Reporting Quality in Portugal: Application of the Beneish M-Score to Listed Companies Developing Iscte 2024
Jorge André Sousa de Araújo Book Tax Differences and the Banking Busines Developing Iscte 2024
João Pedro Brito Fernandes Strategic Management in Mergers and Acquisitions: A Focus on Long- Term Success Developing Iscte --
Concluded (59)
Student Name Title/Topic Language Institution Initial Year Concluding Year
Flore Guillet Desirability and differentiation in cosmetics English Iscte 2024 2025
José Tomás Sousa Correia Tax Literacy of Entrepreneurs in the Start-up Phase English Iscte 2024 2025
Carolina Marques de Almeida Empirical research on green tax: a literature review English Iscte 2024 2025
Inês Filipa Alves Ferreira The Tax Impact of Interiority: how tax benefits influence companies' effective tax rate Portuguese Iscte 2024 2024
Bárbara Helena Narciso Ferreira The effect of capital structure on corporate tax management Portuguese Iscte 2024 2024
Laura Gomes Sequeira Morais Frutuoso The Impact of Tax Havens on the Effective Tax Rate Portuguese Iscte 2024 2024
Helena Maria Duarte Gomes Matos Pais Tax Literacy of the Working Youth in Portugal English Iscte 2024 2024
Diogo Alexandre Pires Veríssimo Analysis of the relationship between environmental tax policy, the level of sustainability of companies and their performance Portuguese Iscte 2024 2024
Claudia Paranta Gaspar Tax Management of Family Businesses Portuguese Iscte 2024 2024
Tomás Ribeiro da Cunha Football in lower divisions – How do clubs manage their finance sustainability? English Iscte 2024 2024
Beatriz Vidal Pereira Characterization of the Tobacco Tax Portuguese Iscte 2022 2023
Maria Eduarda Tavares Ferreira COVID-19 and Earnings Management: Empirical evidence for Portuguese companies Portuguese Iscte 2022 2023
João Pedro Dinis Mineiro Does Social Media affect football clubs' Stock Prices? English Iscte 2021 2023
Gonçalo Quintas Caldeira Caio Ribeiro The impact of the creation of SAS´s in the management of football clubs English Iscte 2021 2023
Ana Rita Baleiras Rebelo Lightweight plastic bag charge and ban on the free availability of shopping bags: perceptions and impact on portuguese consumption Portuguese Iscte 2021 2023
Ana Maria Silvestre Martiniano Fiscal divergence in the automotive sector of the Iberian Peninsula Portuguese Iscte 2021 2022
João Miguel Neves de Aguiar Enes Leadership and management in security forces Portuguese Iscte 2021 2022
Miguel André Ramalho Cláudio The Sub-Taxation of Digital Business: a comparative analysis between digital business and traditional business. Portuguese Iscte 2021 2022
Miguel Conchinhas Moniz Tavares "Flat Tax": Investigation Characterization Portuguese Iscte 2021 2022
Miguel Pedro Quitéria The relation between the left-right political binomial and tax burden on European Union countries English Iscte 2021 2021
Ricardo Jorge Costa Leonardo The weight of political ideology in fiscal and public spending policies in Portugal Portuguese Iscte 2021 2021
Sofia Patrícia da Silva Characterization of Investigation in Tax Burden Portuguese Iscte 2021 2021
Ana Sofia de São Bento Brito Earnings management and the effective tax rate - Empirical evidence from Portuguese companies Portuguese Iscte 2021 2021
Beatriz Cardoso Pires The relationship between the nominal tax rate and the effective tax rate in European Union between 2017 and 2019 Portuguese Iscte 2021 2021
Cheila Hassamo The relationship between auditor change and Earnings Management Portuguese Iscte 2017 2021
Filipe António Ferreira dos Reis e Cunha THE IMPACT OF TAXATION ON INVESTMENT DECISIONS INREAL ESTATE - THE CASE OF THE HOUSING MARKET Portuguese Iscte 2019 2021
Tânia Isabel Sombreireiro Maurício Characterization of research in ethics in the context of taxation Portuguese Iscte 2019 2020
Sebastião Miguel Falcão Braga The relation between the Book-Tax-Differences and Earnings Management in crisis periods: empirical evidence of non-financial listed companies between 2006 and 2017 Portuguese Iscte 2019 2020
João Pedro Oliveira Fernandes de Freitas Earnings Manipulation Determinants, Empirical Evidence In Unlisted Companies; Portuguese Iscte 2017 2020
Andreia Alexandra Vivas Rocha Carbon Tax - Characterization of research Portuguese Iscte 2019 2020
João Pedro Bernardo Vieira Book-Tax Differences and its Determinants Portuguese Iscte 2019 2020
José Miguel Mata Constantino Earnings Management as a Predictor of Insolvencies: Evidence from Portuguese Companies. Portuguese Iscte 2020 2020
Catarina Lourenço Vieito DIGITAL TAXATION. A new permanent establishment. Portuguese Iscte 2020 2020
José António Pereira Escórcio Characterization of the Tax Fraud Investigation Portuguese Iscte 2019 2020
Matilde Jardim dos Santos Silva "The Relationship between Foreign Direct Investment and Taxation: A Systematic Literature Review" Portuguese Iscte 2019 2020
Ana Susete Miranda Empirical research on Tax Havens years 2008 to 2018 English Iscte 2019 2020
Sílvia Cardoso de Freitas The Franchising Effect On Earnings Management: Evidences From Lodging And Restaurant Industry English Iscte 2018 2019
Cecília Rita Pereira Lira The Evolution of VAT on Restoration and Similar Products in Portugal from 2007 to 2017: The Case of RAM Portuguese Iscte 2019 2019
Leonardo Rúben de Oliveira Rodrigues Using Fiscal Instruments to Discourage Sugar Consumption: The adoption of taxes over non-alcoholic sugar-sweetened beverages and the industry's behaviour in the European Union and Schengen Area Portuguese Iscte 2018 2019
Iara Sofia Cardoso dos Santos Green Tex: A Bibliometric Analysis Portuguese Iscte 2018 2019
Miguel Lourenço da Palma Relationship between Earnings Management and Corporate Governance: Unlisted Companies in Portugal Portuguese Iscte 2019 2019
Ana Teresa de Lemos Serafim Corporate Effective Tax Rates of SMEs and Large Enterprise: Comparative Analysis Portuguese Iscte 2019 2019
Britânico Emanuel Brás Pires Empirical research on Book-Tax Differences Portuguese Iscte 2018 2019
Daniela Bettencourt Picanço Jorge da Fonseca The impact of the new tax framework for corporate financing of 2013 on leverage Portuguese Iscte 2017 2018
Maria João Barros Alves Cavadas The evolution of tax burden and tax effort in the OECD between 2000 and 2015 English Iscte 2017 2018
Mariana Sofia Góis Ribeiro Determinants of tax avoidance of the companies belonging to the OECD countries- The influence of Hofstede's National Culture Model Portuguese Iscte 2017 2018
Kostyantyn Stefanyshyn Effects of liquidity on Earning Management Portuguese Iscte 2017 2018
Iryna Borodovska Determinanates da Gestão de Resultados nas Pequenas e Médias Empresas em Portugal e a Reforma de IRC Portuguese Iscte 2017 2018
Rafaela Sofia Casa Velha Chula Determinants of Book-Tax Differences: Empirical evidence of portuguese private companies Portuguese Iscte 2017 2018
Diana Vieira Martins O Efeito das Alterações Legislativas na Dedutibilidade dos Gastos Fiscais Portuguese Iscte 2016 2017
Yolimar Pereira Vieira O Perfil da Investigação em Fiscalidade nos anos 2015 e 2016 Portuguese Iscte 2016 2017
Mara Luísa Olival Mané Enquadramento Fiscal das Atividades Profissionais e Empresariais, em Portugal, no Ano 2017 Portuguese Iscte 2016 2017
Duarte Miguel Zuzarte Ferreira da Silva O Brexit e o seu Efeito no Processo de Harmonização Fiscal da EU Portuguese Iscte 2016 2017
Nelson Jesus Pinto Estrutura de Capital e Gestão de Resultados: A realidade das empresas privadas em países sujeitos a programas de ajustamento - Portugal e Irlanda Portuguese Iscte 2016 2017
Duarte Paulo Franco Análise à Evolução do IVA na Região Autónoma da Madeira (2005-2015) Portuguese Iscte 2016 2017
Ana Rita Teixeira Bessa A Taxa Efetiva de Imposto e a Reforma do IRC de 2013 Portuguese Iscte 2015 2017
Andreia Filipa Ribeiro dos Reis A Caracterização da Investigação em Fiscalidade nos Anos 2004, 2009 e 2014 Portuguese Iscte 2015 2016
Pedro Miguel Gomes Reis A Relação entre a Taxa Efetiva de Imposto e a Taxa Nominal Portuguese Iscte 2015 2016
Isabel Maria Pimentel Esteves O Impacto da Aplicação da MCCCIS - Matéria Coletável Comum Consolidada do Imposto sobre as Sociedades na União Europeia Portuguese Iscte 2013 2014
M.Sc. Final Projects (15)
Ongoing (1)
Student Name Title/Topic Language Status Institution Initial Year
Albertina Gabriela Ching Figueiredo Alignment of Information Systems and the Internationalization Strategy in Higher Education. Developing Iscte 2024
Concluded (14)
Student Name Title/Topic Language Institution Initial Year Concluding Year
Cristiana Moreira Alves Turism in Portugal - Turistic rate and its applicability Portuguese Iscte 2018 2019
Carlos Jorge Fernandes Antunes Martins A Tributação das Operações de Comércio Eletrónico Portuguese Iscte 2014 2015
Ana Rita Inácio Mendes As Diferentes Políticas Fiscais em Sede de Imposto sobre as Empresas: Portugal e Holanda - Um estudo comparativo Portuguese Iscte 2012 2014
Gonçalo Maria Reis Guerra Tavares O Impacto do Regime Transitório das Transacções Intracomunitárias do IVA em Portugal Portuguese Iscte 2011 2014
Nuno Miguel de Sousa Lopes Opção Real RETGS: Avaliação fiscal e financeira Portuguese Iscte 2011 2012
Pedro Nuno Gomes de Oliveira Impostos Diferidos - A sua aplicação e os seus impactos nas Demonstrações Financeiras Portuguese Iscte 2011 2012
Nélio Ilson Viveiros Cardoso Parcerias Publico-Privadas - Uma perspectiva local Portuguese Iscte 2011 2012
Ana Cristina Costa Amorim A Republicação do CIRC: As Principais alterações das regras para a determinação do lucro tributável. Portuguese Iscte 2009 2010
Luís Manuel Nunes Pereira Projecto de uma Unidade Híbrida de Energia Solar/Gás Natural. Portuguese Iscte 2009 2010
Marco Filipe Guerreiro Rodrigues de Jesus O Sistema de Normalização Contabilística no Sector Vitivinícola. Portuguese Iscte 2008 2010
Andreia Carina Fontinha de Oliveira Do Imobilizado Corpóreo aos Activos Fixos Tangíveis: Um caso real do processo de transição. Portuguese Iscte 2008 2010
Isidro Batista Duarte O IVA Intracomunitário e a Fraude no Sector Automóvel - Alguns Contornos reais verificados em Portugal, Espanha e França. Portuguese Iscte 2008 2009
Sofia Alexandra Moscoso Galhardo Análise do Impacto da Dedutibilidade dos Custos nas Políticas da Empresa e na sua Competitividade. Portuguese Iscte 2008 2009
Susana Maria Carvalho Fino O Processo de Dissolução e Liquidação de uma Sociedade - Aspectos Teóricos e Práticos. Portuguese Iscte 2008 2009