{"id":"https://openalex.org/W3139610142","doi":"https://doi.org/10.35808/ijeba/173","title":"The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements","display_name":"The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W3139610142","doi":"https://doi.org/10.35808/ijeba/173","mag":"3139610142"},"language":"en","primary_location":{"id":"doi:10.35808/ijeba/173","doi":"https://doi.org/10.35808/ijeba/173","is_oa":true,"landing_page_url":"https://doi.org/10.35808/ijeba/173","pdf_url":"https://www.ijeba.com/journal/173/download","source":{"id":"https://openalex.org/S4210230980","display_name":"International Journal of Economics and Business Administration","issn_l":"2241-4754","issn":["2241-4754"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Business Administration","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.ijeba.com/journal/173/download","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112620836","display_name":"Nexhmie","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I78768387","display_name":"University of Prishtina","ror":"https://ror.org/05t3p2g92","country_code":"XK","type":"education","lineage":["https://openalex.org/I78768387"]}],"countries":["XK"],"is_corresponding":true,"raw_author_name":"Nexhmie","raw_affiliation_strings":["Associate Professor, PhD, Faculty of Economic, University of Prishtina, Kosovo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate Professor, PhD, Faculty of Economic, University of Prishtina, Kosovo","institution_ids":["https://openalex.org/I78768387"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5112620836"],"corresponding_institution_ids":["https://openalex.org/I78768387"],"apc_list":null,"apc_paid":null,"fwci":4.5512,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.94686566,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"VI","issue":"Issue 4","first_page":"34","last_page":"47"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9711999893188477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9711999893188477,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.014499999582767487,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-statement-preparation","display_name":"financial statement preparation","score":0.8529999852180481},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.9269999861717224},{"id":"https://openalex.org/keywords/tax-reporting","display_name":"tax reporting","score":0.8489999771118164},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.8650000095367432},{"id":"https://openalex.org/keywords/kosovo","display_name":"Kosovo","score":0.5630000233650208}],"concepts":[{"id":"https://openalex.org/C13355873","wikidata":"https://www.wikidata.org/wiki/Q2920850","display_name":"Connection (principal bundle)","level":2,"score":0.7411714196205139},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6985278725624084},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.6650373935699463},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4229409992694855},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14394542574882507},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09792378544807434},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.35808/ijeba/173","doi":"https://doi.org/10.35808/ijeba/173","is_oa":true,"landing_page_url":"https://doi.org/10.35808/ijeba/173","pdf_url":"https://www.ijeba.com/journal/173/download","source":{"id":"https://openalex.org/S4210230980","display_name":"International Journal of Economics and Business Administration","issn_l":"2241-4754","issn":["2241-4754"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Business Administration","raw_type":"journal-article"},{"id":"mag:2923777054","doi":null,"is_oa":false,"landing_page_url":"https://www.um.edu.mt/library/oar/bitstream/123456789/43931/1/The%20Connection%20between%20Accounting%20and%20Taxation%20from%20the%20Perspective%20of%20Preparing%20the%20Financial%20Statements.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764863257","display_name":"Kokumin keizai zasshi","issn_l":"0387-3129","issn":["0387-3129"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310313432","host_organization_name":"Kobe University","host_organization_lineage":["https://openalex.org/P4310313432"],"host_organization_lineage_names":["Kobe University"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Kokumin keizai zasshi","raw_type":null},{"id":"pmh:oai:www.um.edu.mt:123456789/43931","doi":null,"is_oa":true,"landing_page_url":"https://www.um.edu.mt/library/oar//handle/123456789/43931","pdf_url":null,"source":{"id":"https://openalex.org/S4306400782","display_name":"OAR@UM (University of Malta)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I197854408","host_organization_name":"University of Malta","host_organization_lineage":["https://openalex.org/I197854408"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:ers:ijebaa:v:vi:y:2018:i:4:p:34-47","doi":null,"is_oa":false,"landing_page_url":"https://www.ijeba.com/journal/173/download","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.35808/ijeba/173","doi":"https://doi.org/10.35808/ijeba/173","is_oa":true,"landing_page_url":"https://doi.org/10.35808/ijeba/173","pdf_url":"https://www.ijeba.com/journal/173/download","source":{"id":"https://openalex.org/S4210230980","display_name":"International Journal of Economics and Business Administration","issn_l":"2241-4754","issn":["2241-4754"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","norway-1","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics and Business Administration","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3139610142.pdf","grobid_xml":"https://content.openalex.org/works/W3139610142.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W2008222652","https://openalex.org/W2098990056","https://openalex.org/W2158135959","https://openalex.org/W2587222234","https://openalex.org/W2773321815","https://openalex.org/W2782203768","https://openalex.org/W2995862316","https://openalex.org/W3121827328"],"related_works":["https://openalex.org/W2998688502","https://openalex.org/W3113971982","https://openalex.org/W1999164873","https://openalex.org/W7220641975","https://openalex.org/W2946585700","https://openalex.org/W4406678851","https://openalex.org/W2008222652","https://openalex.org/W2373199900","https://openalex.org/W2187345848","https://openalex.org/W4411757578"],"abstract_inverted_index":{"Business":[0],"organizations":[1],"apply":[2],"international":[3,120],"and":[4,14,22,26,93,100],"national":[5],"accounting":[6,25],"standards":[7],"to":[8,39,44,95],"construct":[9],"publicly":[10],"available":[11],"financial":[12,15,62,99,107],"statements":[13,63],"reporting,":[16],"but":[17],"the":[18,31,45,48,54,57,69,85,96,104,115],"respective":[19],"goals,":[20],"principles":[21],"requirements":[23],"of":[24,47,56,71,84,106,114],"taxation":[27],"are":[28],"not":[29],"always":[30],"same.Based":[32],"on":[33,68],"this":[34,36,75,79,110],"fact,":[35],"paper":[37,80],"aims":[38],"address":[40],"important":[41],"issues":[42],"related":[43],"presentation":[46],"economic":[49],"reality":[50],"in":[51,89,103,112,119],"Kosovo,":[52],"where":[53],"existence":[55],"accounting-taxation":[58],"relationship":[59,111],"when":[60],"preparing":[61],"produces":[64],"its":[65],"effects":[66],"depending":[67],"degree":[70],"intensity":[72],"that":[73],"characterizes":[74],"relationship.Using":[76],"research":[77],"results,":[78],"provides":[81],"an":[82],"overview":[83],"reporting":[86,91,102],"regulatory":[87],"framework":[88],"both":[90],"areas":[92],"points":[94],"correlation":[97],"between":[98],"fiscal":[101],"preparation":[105],"statements,":[108],"classifying":[109],"one":[113],"five":[116],"categories":[117],"recognized":[118],"literature.":[121]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2021-04-13T00:00:00"}
