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Accounting and taxation in Italy

Author

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  • Fulvia Rocchi

Abstract

In Italy income taxation has always been based on accounting results, according to the Massgeblichkeitsprinzip. In time both civil and fiscal laws have enhanced their complexity, precision, and severity. At present the former states the true and fair view principle, and establishes more and stricter requirements in financial reporting, in a legalistic style. The latter asserts the accrual principle and defines 'objective' standards for fiscal earnings' calculation, standards that are generally applied in financial statements too. As a result accounting still suffers from tax pollution, although it is now possible to draw more complete, reliable and clear information than ever from annual reports.

Suggested Citation

  • Fulvia Rocchi, 1996. "Accounting and taxation in Italy," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 981-989.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:981-989
    DOI: 10.1080/09638189600000063
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    Cited by:

    1. Luca Menicacci, 2022. "Financial reporting and book-tax conformity: A review of the issues," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 41-77.
    2. 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.
    3. Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2010. "Wages and prices in Europe before and after the onset of the Monetary Union," Economics and Quantitative Methods qf1010, Department of Economics, University of Insubria.
    4. Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2013. "Evolving Connections Between Tax and Financial Reporting in Italy," Accounting in Europe, Taylor & Francis Journals, vol. 10(1), pages 43-70, June.

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