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Titolo/Abstract/Parole chiave

Uncongenial twins? Bilancio e fiscalità nell’epoca dell’armonizzazione contabile internazionale

Lauzza, Nunzia Barbara (2009) Uncongenial twins? Bilancio e fiscalità nell’epoca dell’armonizzazione contabile internazionale. Tesi di Dottorato , Università degli studi di Ferrara.

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    Abstract

    The research work tries to analyse the historical connections between accounting and taxation in the International context after the adoption of IAS/IFRS. Nowadays one of the most relevant purposes is to achieve the accounting harmonization through IFRS, but although every European countries works for this aim hardly, it’s possible to consider some variables that could influence this process, like tax. One of the main purposes of this work is to observe the law evolution and changes both in accounting and in tax system of three of the most relevant European countries: Italy, Germany and United Kingdom. The specific aims of this work are: to verify, through a deep literature review, what kind of relationship had these two systems in the last thirty years; which kind of specific connection/disconnections there are into the accounting and tax rules and practices; in which way tax variable faced the IFRS adoption; and last, what possible influences tax rules could have into the financial statements under IAS/IFRS.

    Tipologia del documento:Tesi di Dottorato (Tesi di Dottorato)
    Data:2 Aprile 2009
    Relatore:Zambon, Stefano
    Coordinatore ciclo:Zambon, Stefano
    Istituzione:Università degli studi di Ferrara
    Dottorato:XXI Anno 2006 > ECONOMIA
    Struttura:Dipartimento > Economia, istituzioni, territorio
    Soggetti:Area 13 - Scienze economiche e statistiche > SECS-P/07 Economia aziendale
    Parole chiave:IAS/IFRS, fiscalità, contabilità internazionale
    Depositato il:03 Ago 2009 11:57

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