MODELLING THE LINKS BETWEEN TAX AND FINANCIAL REPORTING IN VIETNAM: A LONGITUDINAL EXAMINATION OVER 20 YEARS FROM 1995 TO 2015
Keywords:
The link between accounting and taxation, corporate income tax, accounting profit measurement, taxable income measurement
Abstract
The operational links between tax and financial reporting vary on a continuum from country to country and from period to period (Nobes and Schwencke, 2006). To verify that statement, the article summarizes many relevant researches and select the most efficient method proposed by Nobes and Schwencke (2006) as a guide for research in Vietnam. Posts conduct splitting Stage 1995 - 2015 into 3 milestones to assess the relationship, then the comparison between the periods together and compare with other countries in the world to see the current location as well as the development of this relationship how to change over time.
điểm /
đánh giá
Published
2016-08-28
Section
Bài viết