The Impact and Influence of Accounting and Economic Principles on Taxation Law

23 Pages Posted: 4 Jul 2012 Last revised: 21 Feb 2015

See all articles by Ivor Richardson

Ivor Richardson

Victoria University of Wellington, Faculty of Law (Deceased)

Date Written: 1998

Abstract

This article considers the impact of economic and accounting principles on the current tax regime, and the influence these principles may have on future changes in income tax laws. It analyses the differing definitions, purposes and principles of the three fields, and their efficiency of achieving the overall goal of an effective tax system.

Abstract by Holly Hill.

Keywords: income, economic, accounting, tax planning, tax system, tax collection objectives, Generic Tax Policy Process, administration costs, compliance costs, deadweight losses

JEL Classification: A12, H21, H29, K19, K34

Suggested Citation

Richardson, Ivor, The Impact and Influence of Accounting and Economic Principles on Taxation Law (1998). (1998) 4 NZJTLP 18, Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 12, Available at SSRN: https://ssrn.com/abstract=2100028

Ivor Richardson (Contact Author)

Victoria University of Wellington, Faculty of Law (Deceased)

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