The link between commercial accounting and tax accounting in sweden

Kristina Artsberg

18 citations0/0 files storedEuropean Accounting Review

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Accounting Theory and Financial Reporting Taxation and Legal Issues Corporate Taxation and Avoidance

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.

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2018Accounting for Income Taxes 1998Accounting research in Lund

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2018The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements 2002Harmonisation of financial reporting before the European Company Law Directives: the case of the Nordic Companies Act

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