IDEAS home Printed from https://ideas.repec.org/a/rej/journl/v15y2012i43p45-60.html
   My bibliography  Save this article

The relationship between financial and tax accounting in Albania

Author

Listed:
  • Ilda Duhanxhiu

    () (Department of Accounting, Faculty of Economics, University of Tirana, Albania)

  • Valbona Kapllani

    () (Department of Accounting, Faculty of Economics, University of Tirana, Albania)

Abstract

Typically ‘income tax’ laws rely on financial accounting data to determine the taxable income of a business entity, although financial and tax accounting have different goals and requirements. The purpose of this paper is to explore the relationship between financial and tax accounting rules in Albania. The study employs a mixed methodology, comprising a review of the legislation, institutional framework and context, and semi-structured interviews with accountants, academics and institutional players. By reviewing the development of this relationship during the past 20 years, we aim to identify and explain the major divergences at present between two sets of rules.

Suggested Citation

  • Ilda Duhanxhiu & Valbona Kapllani, 2012. "The relationship between financial and tax accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 45-60, March.
  • Handle: RePEc:rej:journl:v:15:y:2012:i:43:p:45-60
    as

    Download full text from publisher

    File URL: http://www.rejournal.eu/sites/rejournal.versatech.ro/files/articole/2012-03-01/2038/duhanxhiu.pdf
    Download Restriction: no

    More about this item

    Keywords

    accounting regulations; IFRSs; taxable income; developing countries;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rej:journl:v:15:y:2012:i:43:p:45-60. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Radu Lupu). General contact details of provider: http://edirc.repec.org/data/frasero.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.