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Guest editorial

Guest editorial Editorial Editorial Contemporary issues in taxation and accounting Introduction There is a close relationship between accounting and taxation, for taxation is a consequence of the ability to count, and account for resources, and it enables agents to provide their accounts to (divine and/or mortal) principals. As both language and taxation are coeval with human society, taxation was an early application, if not the occasion for, the rise of both writing and accounting (Schmandt-Besserat, 1992). The requirement to provide an account for social imposts necessitated the record-keeping of quantitative data. Among their many uses, accounting outputs continue to provide the primary inputs for tax calculation and recording. Taxation and accounting are social activities that involve relationships of accountability and power. Burchell et al. (1980) note that the core functions of accounting include the provision of information for decision making, the allocation of resources and the maintenance of institutional accountability and stewardship. These functions pertain equally to taxation. Revenue authorities delegate the task of tax assessment to taxpayers and require taxpayers to submit documentary accounts to discharge their tax obligations. As an exercise of (state) power to enforce compliance, taxation is “a process of regulation [.. .] that relies on accounting http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0114-0582
DOI
10.1108/PAR-11-2019-124
Publisher site
See Article on Publisher Site

Abstract

Editorial Editorial Contemporary issues in taxation and accounting Introduction There is a close relationship between accounting and taxation, for taxation is a consequence of the ability to count, and account for resources, and it enables agents to provide their accounts to (divine and/or mortal) principals. As both language and taxation are coeval with human society, taxation was an early application, if not the occasion for, the rise of both writing and accounting (Schmandt-Besserat, 1992). The requirement to provide an account for social imposts necessitated the record-keeping of quantitative data. Among their many uses, accounting outputs continue to provide the primary inputs for tax calculation and recording. Taxation and accounting are social activities that involve relationships of accountability and power. Burchell et al. (1980) note that the core functions of accounting include the provision of information for decision making, the allocation of resources and the maintenance of institutional accountability and stewardship. These functions pertain equally to taxation. Revenue authorities delegate the task of tax assessment to taxpayers and require taxpayers to submit documentary accounts to discharge their tax obligations. As an exercise of (state) power to enforce compliance, taxation is “a process of regulation [.. .] that relies on accounting

Journal

Pacific Accounting ReviewEmerald Publishing

Published: Nov 4, 2019

References