The Changing Relationship between Tax and Financial Reporting in Spain

Ester Oliveras () and Xavier Puig

Accounting in Europe, 2005, vol. 2, issue 1, 195-207

Abstract: The operational connection between tax and financial reporting has been reported on in detail for a few countries but not for Spain. However, the literature suggests that there was a great reduction in the influence of tax in Spain in the early 1990s. This paper applies the methodology of earlier researchers in order to measure the tax/reporting linkages for Spain at three different dates. We find that Spain is intermediate between France/Germany and USA/UK in the degree of tax influence on financial reporting. We also find that the common belief in a major reduction in tax influence over time can be refuted.

Date: 2005
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:acceur:v:2:y:2005:i:1:p:195-207

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DOI: 10.1080/09638180500379020

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