The link between commercial accounting and tax accounting in sweden

Publisher Website
Google Scholar
Abstract
Describes how for a long time there has been quite a strong link between accounting and taxation in Sweden. This has resulted in some specific features such as untaxed reserves and the connection of tax and accounting to macro economic policy. Recently it has been proposed that tax legislation should be changed in order to make it possible to have different solutions in a number of areas that should be exceptions to the general rule, introduced in 1928, that the commercial accounts are the basis for calculation of tax. Is it then likely that there actually will be an independent development for commercial accounting irrespec tive of tax influence? This question is discussed in the article by a comparison of the formal and informal link between accounting and taxation.

This publication has 1 reference indexed in Scilit: