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The link between commercial accounting and tax accounting in sweden

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  • Kristina Artsberg

Abstract

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
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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. Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015. "Swedish Capital Income Taxation (1862–2013)," Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 123-178, Palgrave Macmillan.
    4. Nexhmie Berisha Vokshi, 2018. "The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 34-47.
    5. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    6. repec:ers:journl:v:vi:y:2018:i:4:p:34-47 is not listed on IDEAS
    7. Niclas Hellman, 1999. "Earnings manipulation: cost of capital versus tax. A commentary," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 493-497.

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