The Relationship Between Accounting And Taxation: A Brief International Literature Review
This 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.
Volume (Year): 1 (2010)
Issue (Month): 1 (July)
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- Merete Christiansen, 1996. "The relationship between accounting and taxation in Denmark," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 815-833.
- 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.
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