The accounting role in determining the Corporate Tax Base in India

dc.contributor.authorAldeia, Susana
dc.date.accessioned2023-11-10T15:18:29Z
dc.date.available2023-11-10T15:18:29Z
dc.date.issued2021-01
dc.description.abstractThis paper aims to understand the role of the accounting of Indian companies in the determination of the corporate income tax law. For this purpose, it studies Indian legal structures such as the Corporate Income Tax Law, the Accounting Law, and the Constitutional Law. Results show that accounting legislation assumed the IASB directives to develop the Indian Accounting Standards, presenting a set of individual accounting norms. Nevertheless, they have the main goal to assist the preparation of the financial statements to help investors make economic decisions, and they do not have any role in the legal entities' taxation domain. The corporate income tax law does not assume accounting concepts for business tax determination, legal dispositions prefer the express clarification of all the elements in the tax calculation, representing a duplication of legal dispositions.
dc.identifier.citationAldeia, S. (2021). The accounting role in determining the Corporate Tax Base in India. Academy of Strategic Management Journal, 20(1s), 1-7. Repositório Institucional UPT. https://hdl.handle.net/11328/5211
dc.identifier.issn1544-1458
dc.identifier.issn1939-6104
dc.identifier.urihttps://hdl.handle.net/11328/5211
dc.language.isoeng
dc.publisherAllied Business Academies
dc.relation.hasversionhttps://www.abacademies.org/articles/the-accounting-role-in-determining-the-corporate-tax-base-in-india-10517.html
dc.rightsopen access
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectIndia
dc.subjectIndian Accounting Standards
dc.subjectCorporate Income Tax Law
dc.subjectIncome-Tax Act
dc.titleThe accounting role in determining the Corporate Tax Base in India
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage7
oaire.citation.issue1s
oaire.citation.startPage1
oaire.citation.titleAcademy of Strategic Management Journal
oaire.citation.volume20
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