The relationship between accounting and taxation

Simon James

26 citations0/0 files storedOpen Research Exeter (University of Exeter)

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

Abstract

A revised version of this paper appeared as The Relationship Between Accounting Principles and Taxation: A UK Perspective’, Asia-Pacific Journal of Taxation, 2002, Vol. 6(3) Autumn, 84-97

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References

1981Comparative International Accounting 2021Value and Capital: An Inquiry into Some Fundamental Principles of Economic Theory 1973Pathways to Tax Reform 2002Earnings announcements and competing information 1984Blueprints for Basic Tax Reform 1993An Empirical test of a Judgemental International Classification of Financial Reporting Practices 1998International Variations in the Connections Between Tax and Financial Reporting 1996Accounting and taxation in Europe — A comparative overview

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2005Interaction between tax and accounting practice: Accounting for stock-in-trade

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