Comptabilité et fiscalité: chronique d'une relation « impérieuse »

Jean-Luc Rossignol

ACCRA, 1999, vol. 5, issue 2, 5-24

Abstract: Accounting and taxation have been keeping "pressing" links for several centuries, even if the origin of the connection officially goes back to the First World War. The historical development of these links, from the antique age to these days, unquestionably contributed to the implementation of the independence of tax law, as well as a tax and accounting practice within companies. Besides, it altered the very existence of the accounting profession.

Keywords: accounting and taxation; historical development; independence of tax law; tax and accounting practice; accounting profession (search for similar items in EconPapers)
Date: 1999
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