Autori: Marenzi, Anna, Gavana, Giovanna, Guggiola, Gabriele
Titolo: Evolving connections between tax and financial reporting in Italy
Periodico: Università degli Studi dell'Insubria. Dipartimento di Economia. Quaderni di ricerca
Anno: 2010 - Fascicolo: 1 - Pagina iniziale: 1 - Pagina finale: 25

We analyze the evolution of the relationship between tax and financial reporting in Italy after the mandatory introduction of IFRS for listed companies in 2005. In order to assess this link we will use the methodology developed by Lamb et al. (1998). Among European countries, Italy represents an interesting case study because IFRS have become mandatory, for listed companies, also for what concerns individual, and fiscally relevant, accounts. Therefore, two accounting systems, one based on IFRS and one based on Italian Gaap coexist, originating the emergence of two rather different linkages between tax and financial reporting. IFRS and tax reporting exhibit an high degree of disconnection, while Italian Gaap, according to a continental European accounting tradition, are heavily linked to tax rules. The analysis will point out a rapidly evolving situation, with links between both accounting systems (IFRS and Italian Gaap) and taxation getting tighter as a consequence of last years tax reforms.




Testo completo: http://eco.uninsubria.it/dipeco/quaderni/files/QF2010_1.pdf

Esportazione dati in Refworks (solo per utenti abilitati)