Paulo Jorge Varela Lopes Dias
Professor Auxiliar Department of Accounting (IBS)
Associate Researcher BRU-Iscte - Business Research Unit (IBS) [Accounting Group ]
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217650511 (Ext. 220833)
Office D5.18
Post Box 132-B
Scopus
CIÊNCIAVITAE
CV Summary

PhD in Accounting and MBA in Management, by ISCTE-IUL, Post-Graduate in Finance, by CEMAF-ISCTE and Graduate in Management, by UML. He is coordinator of Courses of Taxation, Business Taxation, Company Tax Management, Principles and Procedures of Tax Litigation and Taxation of Non-Residents. He is Director of the MsC in Management at ISCTE-IUL and Director of Post-Graduation in Tax Management at INDEG-ISCTE.

Academic Qualifications
University/Institution Type Degree Period
ISCTE - IUL
PhD Contabilidade 2016
ISCTE
Post-graduation MBA - Master of Business Administration 2004
ISCTE - IUL
Post-graduation Pós-Graduação em Finanças 2001
Universidade Moderna
Licenciate Organização e Gestão de Empresas 1998
Research Interests
Book-tax differences
Diferenças entre a Contabilidade e a Fiscalidade no apuramento do lucro
Earnings Management
A gestão/manipulação de resultados, qualidade das demonstrações financeiras
Effective Tax Rate
Taxa efetiva de imposto
Tax Aggressiveness
Agressividade fiscal, competitividade fiscal
Tax Avoidance
Evasão fiscal