Truthfulness or trib-truthfulness of financial reporting?

Maria Silvia Avi

Truthfulness or trib-truthfulness of financial reporting?

A historical analysis. Financial reporting and tax regulations from 1861 to 1960 in Italy

The book aims to analyze the issue of fiscal interference. This first volume examines the Italian situation from the 1860s to the 1960s.

Pagine: 180

ISBN: 9788835176725

Edizione:1a edizione 2025

Codice editore: 10365.59

Informazioni sugli open access

The book aims to analyze the issue of fiscal interference. This first volume examines the Italian situation from the 1860s to the 1960s. The analysis is carried out by comparing the articles of the Commercial Code first, and the Civil Code later with the concept of true income, which would be appropriate to identify taxable income as well. The period from the late 1960s to the present is analyzed in the second volume of the series.

Maria Silvia Avi (avi@unive.it) is Full Professor of Business Economics at the Department of Management, Ca' Foscari University of Venice. She is engaged in research in the field of business management, financial reporting, accounting and management control. She is a certified public accountant and auditor. The numerous publications produced in recent years deal, in particular, with management control of small and large enterprises, accounting and legal aspects of financial statements, the invalidity of financial statements and their use as a tool for management and information inside and outside the company.

Financial Reporting and Tax Law: Introductory Remarks
(Tax and Financial Reporting Legislation: Introductory Remarks)
Financial Reporting as a Communication Tool to the Outside and/or Inside of the Company
(Brief Overview of the Role of Financial Reporting in Internal and External Communication/Information; The Financial Statement Postulates: Truthfulness, Clarity and Fairness: Food for Thought)
Financial Reporting and Tax Law between the Principle of Autonomy and the Concept of "Logical Interconnection"
(Tax Regulations and Financial Reporting: Interrelations, Overlaps and Contrasts: Introductory Remarks)
Historical Evolution of the Relationship between Taxable Income and Operating Income from the Unification of Italy to the End of the 1960s
(Tax and Financial Reporting after 1860: from Nothing to Little until the De Stefani and Thaon De Revel Reforms; The Enactment of The Civil Code of 1942 and the Vanoni Reform: Financial Statements as a Fundamental Element of Income Taxable. Pragmatic Analysis of Discrepancies Detectable between Theory and Practice from the 1940s to the Late 1960s)
References

Collana: Economia - Ricerche - Open Access

Argomenti: Economia, economia aziendale

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