The link between commercial accounting and tax accounting in sweden
AbstractDescribes how for a long time there has been quite a strong link between accounting and taxation in Sweden. This has resulted in some specific features such as untaxed reserves and the connection of tax and accounting to macro economic policy. Recently it has been proposed that tax legislation should be changed in order to make it possible to have different solutions in a number of areas that should be exceptions to the general rule, introduced in 1928, that the commercial accounts are the basis for calculation of tax. Is it then likely that there actually will be an independent development for commercial accounting irrespec tive of tax influence? This question is discussed in the article by a comparison of the formal and informal link between accounting and taxation.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 5 (1996)
Issue (Month): 1 ()
Contact details of provider:
Web page: http://www.tandfonline.com/REAR20
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
- Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 8(1), pages 105-124.
- Niclas Hellman, 1999. "Earnings manipulation: cost of capital versus tax. A commentary," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 493-497.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).
If references are entirely missing, you can add them using this form.