Truthfulness or trib-truthfulness of financial reporting? A Historical Analysis : I. Financial reporting and tax regulations from 1861 to 1960 in Italy

Abstract

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.