The relationship between financial and tax accounting in Albania

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 Alba...

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Bibliographic Details
Main Authors: Ilda Duhanxhiu, Valbona Kapllani
Format: Article
Language:English
Published: Editura ASE Bucuresti 2012-03-01
Series:Romanian Economic Journal
Subjects:
Online Access:http://www.rejournal.eu/No43/tabid/225/Default.aspx