IDEAS home Printed from
   My bibliography  Save this article

The link between commercial accounting and tax accounting in sweden


  • Kristina Artsberg


Describes 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.

Suggested Citation

  • Kristina Artsberg, 1996. "The link between commercial accounting and tax accounting in sweden," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 795-814.
  • Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:795-814
    DOI: 10.1080/09638189600000051

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. 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.
    2. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    3. Niclas Hellman, 1999. "Earnings manipulation: cost of capital versus tax. A commentary," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 493-497.

    More about this item


    Access and download statistics


    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:taf:euract:v:5:y:1996:i:1:p:795-814. 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: (Chris Longhurst). General contact details of provider: .

    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.