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The Changing Relationship between Tax and Financial Reporting in Spain

  • Ester Oliveras
  • Xavier Puig

The operational connection between tax and financial reporting has been reported on in detail for a few countries but not for Spain. However, the literature suggests that there was a great reduction in the influence of tax in Spain in the early 1990s. This paper applies the methodology of earlier researchers in order to measure the tax/reporting linkages for Spain at three different dates. We find that Spain is intermediate between France/Germany and USA/UK in the degree of tax influence on financial reporting. We also find that the common belief in a major reduction in tax influence over time can be refuted.

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File URL: http://hdl.handle.net/10.1080/09638180500379020
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Article provided by Taylor & Francis Journals in its journal Accounting in Europe.

Volume (Year): 2 (2005)
Issue (Month): 1 (January)
Pages: 195-207

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Handle: RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207
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  1. Jose Lainez & Jose Jarne & Susana Callao, 1999. "The Spanish accounting system and international accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 93-113.
  2. Oriol Amat, 1993. "The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom," Economics Working Papers 46, Department of Economics and Business, Universitat Pompeu Fabra.
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