The Impact and Influence of Accounting and Economic Principles on Taxation Law
(1998) 4 NZJTLP 18
Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 12
23 Pages Posted: 4 Jul 2012 Last revised: 21 Feb 2015
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: Suggested Citation