Research interests: 

Taxation of income (IRS and IRC): tax equity, tax planning, tax evasion, tax havens, accounting vs. taxation. In the scope of Financial Accounting: accounting measurement, quality of financial information.

Short curriculum: PhD in Accounting and Business Organization from the Universidad Autónoma de Madrid. Degree in Organization and Management of Companies by the Faculty of Economics of the University of Coimbra. He holds the position of Adjunct Professor at the School of Technology and Management of the Polytechnic Institute of Bragança (IPB), where he teaches curricular units of Taxation and Accounting, in the scope of degrees in Accounting, Management and International Business, and Masters in Accounting and Finance and Organizational Management. He was Director of the Accounting Course and Adjunct Coordinator of the Department of Economics and Management of the School of Technology and Management (IPB). He is a member of the Order of Chartered Accountants and the Order of Economists. He has participated, several times as a speaker, in several congresses and international conferences in the area of ​​accounting and taxation.

Institute: Polytechnic Institute of Bragança

E-mail: jlopes@ipb.pt

Publications 

Peer reviewed indexed journals
Equity in health care financing in Portugal: Findings from the Household Budget Survey 2010/2011. Health Economics, Policy and Law, 11 (3), 233-252.

Date of publication: 2016

Congresses 

Determinants of return in equity: evidence from NASDAQ 100. Communication presented at the XXVII Hispano-Lusas Jornadas de Gestión Científica, Universidad from Alicante, Spain, February 1-4.

Date of publication: 2017

Financial ratios and indicators that determine return on equity. Communication presented at the XVII AECA Meeting: Sustainable Development – New challenges for accounting and management. Bragança, Portugal, September.

Date of publication: 2016

Identification, measurement and extension of fiscal corrections to the accounting result in São Tomé and Príncipe. Communication presented at the XVII AECA Meeting: Sustainable Development – New challenges for accounting and management. Bragança, Portugal, September.

Date of publication: 2016

Tax Corrections to Financial Information at IRC Headquarters in STP. In XVIII AECA Congress: Innovation and Internationalization: factors of success for SMEs, Cartagena, Spain, 30 Sep. and 2 Oct. 2015.

Date of publication: 2015

The Notion of Cooperative Surplus Suitable for Tax Purposes. In 5th CIRIEC International Research Conference on Social Economy, Lisbon, Portugal, 15-18 Jul 2015.

Date of publication: 2015