Autori
Marenzi, AnnaGavana, GiovannaGuggiola, GabrieleTitolo
Evolving connections between tax and financial reporting in ItalyPeriodico
Università degli Studi dell'Insubria. Dipartimento di Economia. Quaderni di ricercaAnno:
2010 - Fascicolo:
1 - Pagina iniziale:
1 - Pagina finale:
25We 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.
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