Tax Problems in the Hypothesis of Inventories not Found in The Company

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 10 Oct 2021 Italy Publisher:Everant JournalsJournal:Journal of Economics, Finance And Management Studies, volume 4 (issn: 2644-0490, eissn: 2644-0504,

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Authors: M. S. Avi;

doi: 10.47191/jefms/v4-i10-05

handle: 10278/3744686

Tax Problems in the Hypothesis of Inventories not Found in The Company

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Abstract

Inventories are one of the most important financial reporting items in the determination of income subject to income tax. In this article we analyse the various cases in which the inventories present in the company do not correspond to the inventories recorded in the books. In particular we focus on the hypothesis of inventories not found in the company. In the following pages, the potential causes of this hypothesis and the consequences of such a situation will be explained.

Country

Italy

Related Organizations

Ca Foscari University of Venice
Italy

Keywords

imposte, scorte, magazzino, rimanenze, inventories, financial reporting, tax

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