000			01158cam a2200217 4500500
005			20250112024024.0
041			_afre
042			_adc
100	1	0	_aRossignol, Jean-Luc _eauthor
245	0	0	_aAccounting and Taxation: Chronicle of a “Pressing” Relation
260			_c1999.
500			_a85
520			_aAccounting and taxation have been keeping "pressing" links for several centuries, even if the origin of the connection officially goes back to the First World War. The historical development of these links, from the antique age to these days, unquestionably contributed to the implementation of the independence of tax law, as well as a tax and accounting practice within companies. Besides, it altered the very existence of the accounting profession.
690			_aindependence of tax law
690			_aaccounting profession
690			_ahistorical development
690			_atax and accounting practice
690			_aaccounting and taxation
786	0		_nAccounting Auditing Control | Volume 5 | 2 | 1999-06-01 | p. 5-24 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-1999-2-page-5?lang=en
999			_c144453 _d144453