Income taxation and accounting: conceptual tools for comparing European systems

Detalhes bibliográficos
Autor(a) principal: Aguiar, Nina
Data de Publicação: 2010
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10198/1874
Resumo: The different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound legal choices made in commercial accounts are preclusive for tax purposes. The formal conformity relationship as a normative concept. How a formal conformity can be defined in a normative sense. The structural elements of the norm setting out a formal conformity. An application of the normative definition of formal conformity to the German, Spanish, Italian, French and Portuguese systems. Differences in the legal formulae used in these systems and an analysis of the meaning of these differences. The “reverse dependence” between tax accounting and commercial accounting. The recent development concerning “reverse dependence” in the studied five systems.
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spelling Income taxation and accounting: conceptual tools for comparing European systemsTaxable incomeCommercial accountsFormal conformityLegal accounting choicesReverse dependenceSpanish systemItalian systemGerman systemFrench systemPortuguese systemThe different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound legal choices made in commercial accounts are preclusive for tax purposes. The formal conformity relationship as a normative concept. How a formal conformity can be defined in a normative sense. The structural elements of the norm setting out a formal conformity. An application of the normative definition of formal conformity to the German, Spanish, Italian, French and Portuguese systems. Differences in the legal formulae used in these systems and an analysis of the meaning of these differences. The “reverse dependence” between tax accounting and commercial accounting. The recent development concerning “reverse dependence” in the studied five systems.Wolters KluwerBiblioteca Digital do IPBAguiar, Nina2010-02-11T21:36:35Z20102010-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10198/1874engAguiar, Nina (2010). Income taxation and accounting: conceptual tools for comparing European systems. Rivista di Diritto e Pratica Tributaria Internazionale . ISSN 1012-1309. 3, p.1291-13091121-4074info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-21T10:06:43Zoai:bibliotecadigital.ipb.pt:10198/1874Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:55:32.358535Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Income taxation and accounting: conceptual tools for comparing European systems
title Income taxation and accounting: conceptual tools for comparing European systems
spellingShingle Income taxation and accounting: conceptual tools for comparing European systems
Aguiar, Nina
Taxable income
Commercial accounts
Formal conformity
Legal accounting choices
Reverse dependence
Spanish system
Italian system
German system
French system
Portuguese system
title_short Income taxation and accounting: conceptual tools for comparing European systems
title_full Income taxation and accounting: conceptual tools for comparing European systems
title_fullStr Income taxation and accounting: conceptual tools for comparing European systems
title_full_unstemmed Income taxation and accounting: conceptual tools for comparing European systems
title_sort Income taxation and accounting: conceptual tools for comparing European systems
author Aguiar, Nina
author_facet Aguiar, Nina
author_role author
dc.contributor.none.fl_str_mv Biblioteca Digital do IPB
dc.contributor.author.fl_str_mv Aguiar, Nina
dc.subject.por.fl_str_mv Taxable income
Commercial accounts
Formal conformity
Legal accounting choices
Reverse dependence
Spanish system
Italian system
German system
French system
Portuguese system
topic Taxable income
Commercial accounts
Formal conformity
Legal accounting choices
Reverse dependence
Spanish system
Italian system
German system
French system
Portuguese system
description The different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound legal choices made in commercial accounts are preclusive for tax purposes. The formal conformity relationship as a normative concept. How a formal conformity can be defined in a normative sense. The structural elements of the norm setting out a formal conformity. An application of the normative definition of formal conformity to the German, Spanish, Italian, French and Portuguese systems. Differences in the legal formulae used in these systems and an analysis of the meaning of these differences. The “reverse dependence” between tax accounting and commercial accounting. The recent development concerning “reverse dependence” in the studied five systems.
publishDate 2010
dc.date.none.fl_str_mv 2010-02-11T21:36:35Z
2010
2010-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10198/1874
url http://hdl.handle.net/10198/1874
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Aguiar, Nina (2010). Income taxation and accounting: conceptual tools for comparing European systems. Rivista di Diritto e Pratica Tributaria Internazionale . ISSN 1012-1309. 3, p.1291-1309
1121-4074
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Wolters Kluwer
publisher.none.fl_str_mv Wolters Kluwer
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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