Accounting, Taxation, and Inflation

Authors

• Rachid Belkahia, FSJES Ain Chock, Hassan II University of CasablancaFollow
• Hassan Oudad, Maître Assistant (Section Gestion), Faculté de Droit, Université Hassan II, CasablancaFollow

Abstract

This article examines the relationship between accounting, taxation, and inflation. It argues that inflation weakens the ability of traditional accounting rules to represent the real economic and financial situation of firms. As balance sheets and profits become distorted, taxation may be imposed on nominal rather than real gains. The article therefore calls for solutions that account for the effects of inflation on corporate accounts and taxable income within the broader debate on fiscal reform.

Recommended Citation

Belkahia, Rachid and Oudad, Hassan (1984) "Accounting, Taxation, and Inflation," Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management): Vol. 3: Iss. 2, Article 17.
https://doi.org/10.66499/2665-7112.1383
Available at: https://scholarhub.univh2c.ma/remadeg/vol3/iss2/17

DOI

10.66499/2665-7112.1383