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 Income tax (Series 2007-2009 - €) of Enterprises
Characteristic Description
Name Income tax (Series 2007-2009 - €) of Enterprises by Geographic localization (NUTS - 2002) and Economic activity (CAE Rev. 3); Annual
Regularity Annual
Source Statistics Portugal, Integrated business accounts system
First available period 2007
Last available period 2009
Dimensions
  • Data reference period
  • Geographic localization (NUTS - 2002)
  • Economic activity (Subclasse - CAE Rev. 3)
Concepts
  • TAXES ON INCOME:  Taxes on income consist of taxes on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations or non-profit institutions. They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners.
  • REFERENCE PERIOD:  The length of time for which data are collected, e.g. a specific day, month or year.
  • ECONOMIC ACTIVITY:  Combination of resources such as labour, raw materials, equipment, etc., are joined, leading to the creation of specific goods or services. Regardless of the factors of production integrating the good or service produced, all activities generically imply an input of products (goods or services), a production process and an output of products (goods or services).
  • ENTERPRISE:  Legal entity (natural or legal person) that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations.
Definition In 2004, the methodology of the Integrated Business Accounts System has been changed, as starts to make use of tax data provided by the tax authorities. Consequently, the results from the publication "Enterprises in Portugal 2005" reflect those important improvement that match with a better coverage of the business population, thus not directly comparable with the results published for previous years. The two major changes were: - Inclusion of the independent workers; - The use of exhaustive information, instead of using extrapolated data from Annual Business Survey.
Measure unit (symbol) Euro (€)
Power of 10  0
Observations
Last update date 31/05/2011


information presented in 27/4/2024