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The Relationship Between Accounting And Taxation: A Brief International Literature Review

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  • CUZDRIOREAN DAN DACIAN

Abstract

This paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT). We have found various studies approaching this relationship, the main research being performed due to the differences between them in the accounting systems that govern the world countries.

Suggested Citation

  • Cuzdriorean Dan Dacian, 2010. "The Relationship Between Accounting And Taxation: A Brief International Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 496-502, July.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:496-502
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    References listed on IDEAS

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    1. Ester Oliveras & Xavier Puig, 2005. "The Changing Relationship between Tax and Financial Reporting in Spain," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
    2. Z. Boross & A. H. Clarkson & M. Fraser & P. Weetman, 1995. "Pressures and conflicts in moving towards harmonization of accounting practice: the Hungarian experience," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 713-737.
    3. Timothy S Doupnik & Stephen B Salter, 1993. "An Empirical test of a Judgemental International Classification of Financial Reporting Practices," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 24(1), pages 41-60, March.
    4. Margaret Lamb & Christopher Nobes & Alan Roberts, 1998. "International Variations in the Connections Between Tax and Financial Reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 173-188, March.
    5. Merete Christiansen, 1996. "The relationship between accounting and taxation in Denmark," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 815-833.
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    More about this item

    Keywords

    accounting; taxation; accounting systems;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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