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- Title
The relationship between financial and tax accounting in Albania.
- Authors
Duhanxhiu, Ilda; Kapllani, Valbona
- Abstract
Typically 'income tax' laws rely on financial accounting data to determine the taxable income of a business entity, although financial and tax accounting have different goals and requirements. The purpose of this paper is to explore the relationship between financial and tax accounting rules in Albania. The study employs a mixed methodology, comprising a review of the legislation, institutional framework and context, and semi-structured interviews with accountants, academics and institutional players. By reviewing the development of this relationship during the past 20 years, we aim to identify and explain the major divergences at present between two sets of rules.
- Subjects
ALBANIA; INCOME tax accounting; BUSINESS tax; TAX accounting -- Law &; legislation; REGULATION of financial institutions; ACCOUNTING; TAX laws
- Publication
Romanian Economic Journal, 2012, Vol 15, Issue 43, p45
- ISSN
1454-4296
- Publication type
Article