The relationship between accounting and taxation in the United Kingdom is explored in this article. The first section considers historical reasons for the relative independence of contemporary calculations of accounting profits and taxable profits. Despite the formal independence of important...

The European Union (EU) has long recognized that corporate tax differences dis-tort, to some extent, trade between and investment across the borders of member states. While significant differences remain, convergence of important aspects of corporate tax regimes has occurred. Other studies have...

Taxation practice represents a significant part of what may be classed as accounting practice. In contrast, taxation research represents a very small part of the accounting research field. This paper documents the scale and scope of tax research done in an accounting context in eighteen European...