The Relationship Between Accounting And Taxation: A Brief International Literature Review
AbstractThis paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT). We have found various studies approaching this relationship, the main research being performed due to the differences between them in the accounting systems that govern the world countries.
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Bibliographic InfoArticle provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.
Volume (Year): 1 (2010)
Issue (Month): 1 (July)
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More information through EDIRC
accounting; taxation; accounting systems;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Christopher Nobes & Ester Oliveras & Xavier Puig, 2004.
"The changing relationship between tax and financial reporting in Spain,"
Economics Working Papers
782, Department of Economics and Business, Universitat Pompeu Fabra.
- Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
- Z. Boross & A. H. Clarkson & M. Fraser & P. Weetman, 1995. "Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 713-737.
- Merete Christiansen, 1996. "The relationship between accounting and taxation in Denmark," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 815-833.
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