Corporate income tax accounting in Spain: an empirical study

Julian Martínez-Vargas, Gregorio Labatut-Serer and Elisabeth Bustos-Contell

International Journal of Critical Accounting, 2012, vol. 4, issue 5/6, 702-727

Abstract: Since the initial application in Spain of the tax effect accounting method based on the international accounting standards (IAS 12 income tax) in 1990, very few empirical studies have examined whether this method provides significant information for decision making. The paper analyses the fiscal information provided in the financial statements, evaluating the significance of the differences between the tax effect accounting method and the taxes payable method and establishing that this one might be acceptable in small companies.

Keywords: corporate income tax; tax effect accounting; deferred tax; Spain; taxes payable method; consolidated taxation; tax accounting; international accounting standards; IAS 12; decision making; financial statements. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:4:y:2012:i:5/6:p:702-727

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