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Accounting and taxation in Europe — A comparative overview

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  • Martin Hoogendoorn

Abstract

This overview article describes the relationship between accounting and taxation in those thirteen European countries that are included in this volume. A basic distinction is made between the six countries where accounting and taxation are dependent and the seven countries where they are independent. Even within these two groups distinctions can be made on the basis of the different influences of taxation on individual and group accounts, the development from a dependence to an independence structure, and the existence and contents of regulation on deferred taxation. The current lack of harmonisation is surprising. Only two countries, the Netherlands and Norway, are very similar to IASC E49. It is, however, expected that E49 (more precisely, the IAS that will result from it) will be an important basis for harmonising the group accounts in all thirteen countries.

Suggested Citation

  • Martin Hoogendoorn, 1996. "Accounting and taxation in Europe — A comparative overview," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 783-794.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:783-794
    DOI: 10.1080/09638189600000050
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    Cited by:

    1. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
    2. Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
    3. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
    4. Tanya Y.H. Tang, 2015. "Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 441-469, September.
    5. Danuše Nerudová, 2009. "The Relation between Financial Reporting Rules and Rules for Tax Base Determination [Vazba mezi pravidly účetního výkaznictví a pravidly pro stanovení základu daně]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(2), pages 46-56.
    6. Daniela Kynclová, 2012. "Method of Converting Accounting Data for Tax Purposes in Relation to Long-term Tangible Property [Metodika konverze účetních dat pro daňové účely v oblasti dlouhodobého hmotného majetku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 81-92.
    7. Barbe, Odile & Didelot, Laurent & Ashta, Arvind, 2014. "From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 242-256.
    8. Holger Daske & Günther Gebhardt & Stuart McLeay, 2006. "The distribution of earnings relative to targets in the European Union," Accounting and Business Research, Taylor & Francis Journals, vol. 36(3), pages 137-167.
    9. Nexhmie Berisha Vokshi, 2018. "The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 34-47.
    10. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    11. Herings, P.J.J. & Mauleon, A. & Vannetelbosch, V., 2000. "Social rationalizability," Research Memorandum 017, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    12. Marcela Žárová, 2007. "Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction [Kritický pohled na vztah daní a účetnictví v Nor," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(1), pages 74-81.
    13. Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2011. "The value relevance of financial reporting in Norway 1965-2004," Scandinavian Journal of Management, Elsevier, vol. 27(1), pages 113-128, March.
    14. repec:ers:journl:v:vi:y:2018:i:4:p:34-47 is not listed on IDEAS

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