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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
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    Citations

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    Cited by:

    1. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.

    More about this item

    Keywords

    accounting regulations; IFRSs; taxable income; developing countries;
    All these keywords.

    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

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