Income taxation and accounting: conceptual tools for comparing European systems
Autor(a) principal: | |
---|---|
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. |
id |
RCAP_7cc38fcb9bd9d02a0d2426dbeace2241 |
---|---|
oai_identifier_str |
oai:bibliotecadigital.ipb.pt:10198/1874 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
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 |
repository.mail.fl_str_mv |
|
_version_ |
1799135159467900928 |