International Perspectives on Tax Policy and Accounting Practices

Tax policy and accounting practices play a central role in shaping economic governance, public revenues, corporate behavior, and financial transparency in contemporary economies. In an era characterized by globalization, digital transformation, and intensified regulatory scrutiny, national tax systems and accounting frameworks are undergoing significant change in order to respond to new economic realities, cross-border activities, and societal expectations for fairness and accountability. At the same time, taxation and accounting constitute deeply interconnected domains. Tax regulations influence financial reporting choices, while accounting standards and practices affect the design, interpretation, and effectiveness of tax policy. Understanding this interaction is essential to evaluate fiscal systems, improve compliance, and promote sustainable economic development. International Perspectives on Tax Policy and Accounting Practices adopts an interdisciplinary and comparative perspective to explore how tax policy and accounting practices are designed, implemented, and interpreted across different institutional and regulatory environments. By bringing together theoretical, empirical, and applied contributions, this book examines contemporary developments, evolving accounting and reporting standards, and regulatory harmonization. Covering topics such as artificial intelligence, corporate tax avoidance, and regulatory displacement, this book is an excellent resource for scholars, students, policymakers, practitioners, and more.