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Truthfulness or trib-truthfulness of financial reporting? A Historical Analysis

I. Financial reporting and tax regulations from 1861 to 1960 in Italy

dc.contributor.authorAvi, Maria Silvia
dc.date.accessioned2025-11-25T21:59:56Z
dc.date.available2025-11-25T21:59:56Z
dc.date.issued2025
dc.date.submitted2025-02-20T13:21:16Z
dc.identifierhttps://library.oapen.org/handle/20.500.12657/98866
dc.identifier.urihttps://doab-dev.siscern.org/handle/20.500.12854/205712
dc.description.abstractThe 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.
dc.languageEnglish
dc.relation.ispartofseriesEconomia - Ricerche
dc.rightsopen access
dc.subject.classificationthema EDItEUR::L Law::LA Jurisprudence and general issues::LAF Systems of law::LAFD Systems of law: civil codes / civil law
dc.subject.classificationthema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNC Company, commercial and competition law: general
dc.subject.otherFinancial Reporting, Tax Regulations, Historical Analysis, Civil Law, Accounting Standards, Thaon de Revel Reform
dc.titleTruthfulness or trib-truthfulness of financial reporting? A Historical Analysis
dc.title.alternativeI. Financial reporting and tax regulations from 1861 to 1960 in Italy
dc.typebook
oapen.relation.isPublishedBy3b1e4403-b637-4268-a952-2280e4500b8a
oapen.pages180
oapen.place.publicationMilan


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