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

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spelling	doaj-1770c0a846af4199b5548c9a9938ccd52020-11-25T00:31:02ZengEditura ASE BucurestiRomanian Economic Journal1454-42962012-03-01XV434560The relationship between financial and tax accounting in AlbaniaIlda DuhanxhiuValbona KapllaniTypically ‘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. http://www.rejournal.eu/No43/tabid/225/Default.aspxaccounting regulationsIFRSstaxable incomedeveloping countries
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Ilda Duhanxhiu Valbona Kapllani
spellingShingle	Ilda Duhanxhiu Valbona Kapllani The relationship between financial and tax accounting in Albania Romanian Economic Journal accounting regulations IFRSs taxable income developing countries
author_facet	Ilda Duhanxhiu Valbona Kapllani
author_sort	Ilda Duhanxhiu
title	The relationship between financial and tax accounting in Albania
title_short	The relationship between financial and tax accounting in Albania
title_full	The relationship between financial and tax accounting in Albania
title_fullStr	The relationship between financial and tax accounting in Albania
title_full_unstemmed	The relationship between financial and tax accounting in Albania
title_sort	relationship between financial and tax accounting in albania
publisher	Editura ASE Bucuresti
series	Romanian Economic Journal
issn	1454-4296
publishDate	2012-03-01
description	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.
topic	accounting regulations IFRSs taxable income developing countries
url	http://www.rejournal.eu/No43/tabid/225/Default.aspx
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The relationship between financial and tax accounting in Albania

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