The timing of income recognition in tax law and the time value of money: [a comparative study and empirical study]
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge-Cavendish
2009
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXV, 327 S. |
| ISBN: | 9780415477543 0415477549 |
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| 245 | 1 | 0 | |a The timing of income recognition in tax law and the time value of money |b [a comparative study and empirical study] |c Moshe Shekel |
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| adam_text | THE TIMING OF INCOME RECOGNITION IN TAX LAW AND THE TIME VALUE OF MONEY
MOSHE SHEKEL ROUTLEDGE-CAVENDISH TAYLORS.FRANCIS GROUP LONDON AND NEW
YORK CONTENTS TABLE OF CASES XIII TABLE OF LEGISLATION XXVI TABLE OF
SECONDARY LEGISLATION XXX ABSTRACT XXXIV DEDICATION XXXVII
ACKNOWLEDGMENTS XXXVIII 1 INTRODUCTION 1 2 ACCOUNTING BACKGROUND 4 2.1
THE PURPOSE OF FINANCIAL ACCOUNTING AND THE CONCEPT OF PRUDENCE 5 2.2
THE DISTINCTION BETWEEN INCOME, REVENUE AND GAINS 5 2.3 REVENUE
RECOGNITION 5 2.3.1 THE ACCRUAL BASIS 5 2.3.2 THE REALIZATION PRINCIPLE
AND THE EARNED REQUIREMENT 6 2.3.3 REVENUE RECOGNITION FROM REAL ESTATE
SALE CONTRACTS 8 2.3.4 FUTURE DEVELOPMENT OF AN ALTERNATIVE CONCEPTUAL
FRAMEWORK 8 2.4 EXPENSE RECOGNITION 9 2.4.1 PROVISIONS 10 2.4.2
CONTINGENT LIABILITIES 10 2.4.3 THE DIFFERENCE BETWEEN PROVISIONS AND
CONTINGENCIES 11 2.4.4 THE METHODS FOR MEASURING LIABILITIES 11 2.5
ADVANCES AND DEPOSITS 11 2.5.1 GAAP TREATMENT OF DEPOSITS 11 2.5.2 GAAP
TREATMENT OF ADVANCES 14 2.6 ACCOUNTING BACKGROUND - SUMMARY AND
COMMENTS 15 VI CONTENTS 3 TAX VALUES 17 3.1 GENERAL TAX VALUES 17 3.1.1
PRINCIPLE OF NON-EROSION OF CAPITAL 17 3.1.2 PRINCIPLE OF EQUITY 18
3.1.3 PRINCIPLE OF NEUTRALITY 18 3.1.4 PRINCIPLE OF CERTAINTY 18 3.1.5
PRINCIPLE OF EFFICIENCY 19 3.1.6 PRINCIPLE OF PREVENTING UNJUST TAX
ADVANTAGES 19 3.2 THE TIME VALUE OF MONEY THEORY 19 3.3 TAX VALUES
RELEVANT TO THE QUESTION OF TIMING - SUMMARY AND COMMENTS 20 4 BETWEEN
GAAP AND FISCAL ACCOUNTING 23 4.1 THE DUALISTIC DOCTRINE AND THE
SINGULAR DOCTRINE 23 4.1.1 THE DUALISTIC DOCTRINE 23 4.1.2 THE SINGULAR
DOCTRINE 24 4.1.3 THE PRACTICABLE APPROACHES 25 4.1.4 THE PRACTICABLE
APPROACHES - ADVANTAGES AND DISADVANTAGES 26 4.2 THE REPORTING METHODS
26 4.2.1 THE ACCRUAL BASIS METHOD 27 4.2.2 THE CASH BASIS METHOD 27
4.2.3 HYBRID METHODS 28 4.2.4 THE VARIOUS METHODOLOGIES AND THE SINGULAR
AND DUALISTIC DOCTRINES 28 4.3 BETWEEN GAAP AND FISCAL ACCOUNTING - UK
TAX LAW 29 4.3.1 LEGISLATION 30 4.3.1.1 THE TRUE AND FAIR VIEW
CRITERIA 31 4.3.1.2 SUBJECT TO ANY ADJUSTMENT BY LAW DEVIATION 32
4.3.2 THE CASE LAW 32 4.3.3 ADMINISTRATIVE DIRECTIVES 36 4.3.4 COMMENTS
38 4.4 BETWEEN GAAP AND FISCAL ACCOUNTING - US TAX LAW 38 4.4.1
LEGISLATION 39 4.4.1.1 FLEXIBILITY RELATING TO REPORTING METHODS 39
4.4.1.2 THE SAFETY REGULATOR - THE EXCEPTION OF CLEARLY REFLECT
INCOME 40 4.4.1.3 STATUTORY STIPULATIONS REGARDING THE CASH BASIS
METHOD 41 CONTENTS VII 4.4.1.4 STATUTORY STIPULATIONS REGARDING THE
ACCRUAL BASIS METHOD 42 4.4.1.5 STATUTORY PROVISIONS REGARDING REPORTING
OF SPECIAL TRANSACTIONS 44 4.4.1.5.1 INSTALLMENT SALES 44 4.4.1.5.2
RECOGNITION OF INCOME DERIVING FROM LONG-TERM CONTRACTS 47 4.4.1.5.3
SHORT-TERM OBLIGATIONS ISSUED AT A DISCOUNT 50 4.4.1.6 HYBRID METHODS 50
4.4.1.7 TAX LEGISLATION AS A TOOL FOR APPLYING THE DUALISTIC DOCTRINE 51
4.4.2 THE CASE LAW 52 4.4.2.1 STIPULATIONS IMPOSED ON THE CASH BASIS
METHOD 53 4.4.2.2 STIPULATIONS IMPOSED ON THE ACCRUAL BASIS METHOD 55
4.4.2.3 THE EXCEPTION OF IRC§446(B) 58 4.4.2.3.1 SUPPORT FOR THE
SINGULAR DOCTRINE 58 4.4.2.3.2 SUPPORT FOR THE DUALISTIC DOCTRINE 59
4.4.2.3.3 THE BROAD INTERPRETATION OF IRS POWERS 60 4.4.2.3.4 ADOPTING
THE CONSISTENT SELECTIVE APPROACH 62 4.4.2.4 THE DIVORCE OF TAX
ACCOUNTING FROM GAAP 62 4.4.3 ADMINISTRATIVE DIRECTIVES 63 4.4.4
COMMENTS 63 4.5 BETWEEN GAAP AND FISCAL ACCOUNTING - ISRAELI TAX LAW 65
4.5.1 LEGISLATION 66 4.5.1.1 FLEXIBILITY RELATING TO REPORTING METHODS
66 4.5.1.2 STATUTORY PROVISIONS REGARDING REPORTING OF SPECIAL
TRANSACTIONS 67 4.5.1.2.1 RECOGNITION OF INCOME IN THE CASE OF CESSATION
OF BUSINESS 67 4.5.1.2.2 RECOGNITION OF NON-RECURRING AND EXCEPTIONAL
INCOME 68 4.5.1.2.3 RECOGNITION OF CONTRACTORS INCOME 68 4.5.1.2.4
RECOGNITION OF INCOME FROM RENTAL 71 4.5.1.2.5 RECOGNITION OF INCOME
FROM PREMIUMS BY INSURANCE COMPANIES 72 4.5.1.2.6 RECOGNITION OF INCOME
FROM EXCHANGE RATE DIFFERENTIALS 72 4.5.1.2.7 RECOGNITION OF CAPITAL
GAINS 73 4.5.1.3 SILENCE ON THE PART OF THE LEGISLATURE 73 VIII CONTENTS
4.5.2 THE CASE LAW 73 4.5.3 ADMINISTRATIVE DIRECTIVES 74 4.5.4 COMMENTS
75 4.6 BETWEEN GAAP AND FISCAL ACCOUNTING - SUMMARY AND COMMENTS 75
4.6.1 THE EFFECT OF THE PROPORTIONALITY PRINCIPLE 78 4.6.2 CRITICISM OF
THE SINGULAR DOCTRINE 79 4.6.2.1 LIMITATIONS OF GAAP 79 4.6.2.2 POSSIBLE
EROSION OF TAX VALUES 80 4.6.3 CRITICISM OF THE DUALISTIC DOCTRINE 80
4.6.3.1 THE ETHICAL CONSIDERATION 81 4.6.3.2 THE PRACTICAL CONSIDERATION
82 4.6.4 THE PROPER BALANCE 84 4.6.4.1 AS TO FORM (THE MEANS) 85 4.6.4.2
AS TO CONTENT (THE PROPORTIONALITY PRINCIPLE) 85 5 TIMING OF RECOGNITION
OF INCOME FROM DEPOSITS 87 5.1 THE LOAN APPROACH AND THE INCOME APPROACH
87 5.1.1 THE LOAN APPROACH 87 5.1.2 THE INCOME APPROACH 88 5.2 TIMING OF
RECOGNITION OF DEPOSITS AS INCOME - UK TAX LAW 88 5.2.1 THE CASE LAW
89 5.2.2 ADMINISTRATIVE DIRECTIVES 90 5.3 TIMING OF RECOGNITION OF
DEPOSITS AS INCOME - US TAX LAW 91 5.3.1 THE CASE LAW 91 5.3.1.1 THE
TIMING QUESTION OF INCOME FROM A DEPOSIT 92 5.3.1.2 THE DEPOSIT
CLASSIFICATION QUESTION - FORMER CASE LAW 93 5.3.1.3 THE DEPOSIT
CLASSIFICATION QUESTION - THE CITY GAS CASE 97 5.3.1.4 THE DEPOSIT
CLASSIFICATION QUESTION - THE /PLEASE 98 5.3.1.5 THE DEPOSIT
CLASSIFICATION QUESTION - LATER CASES 99 5.3.2 ADMINISTRATIVE DIRECTIVES
105 5.3.3 COMMENTS 106 CONTENTS IX 5.4 TIMING OF RECOGNITION OF DEPOSITS
AS INCOME - ISRAELI TAX LAW 108 5.4.1 THE CASE LAW 109 5.4.2
ADMINISTRATIVE DIRECTIVES 110 5.4.3 COMMENTS 110 5.5 TIMING OF
RECOGNITION OF INCOME FROM DEPOSITS - SUMMARY AND COMMENTS 110 5.5.1
CRITICISM OF THE LOAN APPROACH 111 5.5.2 CRITICISM OF THE INCOME
APPROACH 112 6 TIMING OF RECOGNITION OF INCOME FROM ADVANCES 114 6.1 THE
DEFERRAL APPROACH AND THE ADVANCE APPROACH 114 6.1.1 THE DEFERRAL
APPROACH 114 6.1.2 THE ADVANCE APPROACH 114 6.2 TIMING OF RECOGNITION OF
INCOME FROM ADVANCES - UK TAX LAW 115 6.2.1 THE CASE LAW 115 6.2.2
ADMINISTRATIVE DIRECTIVES 120 6.2.3 COMMENTS 120 6.3 TIMING OF
RECOGNITION OF INCOME FROM ADVANCES - US TAX LAW 120 6.3.1 LEGISLATION
121 6.3.2 THE CASE LAW 122 6.3.2.1 THE CLAIM OF RIGHT DOCTRINE 123
6.3.2.2 OTHER EARLY CASE LAW (PRIOR TO THE TRILOGY) 126 6.3.2.3 THE
TRILOGY 128 6.3.2.4 POST TRILOGY CASES 129 6.3.3 ADMINISTRATIVE
DIRECTIVES 132 6.3.4 COMMENTS 135 6.4 TIMING OF RECOGNITION OF INCOME
FROM ADVANCES - ISRAELI TAX LAW 143 6.4.1 THE CASE LAW 143 6.4.2
ADMINISTRATIVE DIRECTIVES 144 6.4.3 COMMENTS 144 6.5 TIMING OF
RECOGNITION OF INCOME FROM ADVANCES - SUMMARY AND COMMENTS 145 6.5.1
CRITICISM OF THE DEFERRAL APPROACH 145 6.5.2 CRITICISM OF THE ADVANCE
APPROACH 146 X CONTENTS 7 TIMING OF THE DEDUCTION OF FUTURE EXPENSES 150
7.1 THE CERTAINTY LEVEL QUESTION AND THE TIME GAP QUESTION 151 7.1.1 THE
CERTAINTY LEVEL QUESTION 151 7.1.2 THE TIME GAP QUESTION 152 7.1.3
COMPATIBILITY TO THE TIMING RECOGNITION OF INCOME 152 7.2 TIMING OF
DEDUCTION OF FUTURE EXPENSES - UK TAX LAW 153 7.2.1 THE CASE LAW 154
7.2.1.1 THE REQUIRED DEGREE OF CERTAINTY 154 7.2.1.2 THE TIME GAP
QUESTION 156 7.2.2 ADMINISTRATIVE DIRECTIVES 157 7.2.3 COMMENTS 157 7.3
TIMING OF DEDUCTION OF FUTURE EXPENSES - US TAX LAW 158 7.3.1
LEGISLATION 158 7.3.2 THE CASE LAW 160 7.3.2.1 THE REQUIRED DEGREE OF
CERTAINTY 160 7.3.2.1.1 REJECTION OF THE ACCOUNTING CERTAINTY DEGREE 160
7.3.2.1.2 THE DISTINCTION BETWEEN CASH LIABILITIES AND OTHER LIABILITIES
161 7.3.2.1.3 ADOPTING THE HIGH OR THE ABSOLUTE CERTAINTY DEGREE 162
7.3.2.2 THE TIME GAP QUESTION 165 7.3.2.2.1 SUPPORT FOR THE FULL AND
IMMEDIATE DEDUCTION APPROACH 166 7.3.2.2.2 SUPPORT FOR THE DEFERRED
DEDUCTION DATE APPROACH 166 7.3.2.2.3 SUPPORT FOR THE PARTIAL DEDUCTION
APPROACH 167 7.3.3 ADMINISTRATIVE DIRECTIVES 169 7.3.4 COMMENTS 170 7.4
TIMING OF DEDUCTION OF FUTURE EXPENSES - ISRAELI TAX LAW 173 7.4.1 THE
CASE LAW 173 7.4.1.1 THE REQUIRED DEGREE OF CERTAINTY 174 7.4.1.2 THE
TIME GAP QUESTION 175 7.4.2 COMMENTS 175 7.5 TIMING OF DEDUCTION OF
FUTURE EXPENSES - SUMMARY AND COMMENTS 175 7.5.1 CRITICISM OF RELYING ON
THE ACCOUNTING CERTAINTY DEGREE 177 CONTENTS XI 7.5.2 CRITICISM OF THE
FULL AND IMMEDIATE DEDUCTION APPROACH 178 7.5.3 CRITICISM OF THE
REQUIREMENT OF THE HIGH OR THE ABSOLUTE CERTAINTY DEGREE 180 7.5.4
CRITICISM OF THE CERTAINTY REQUIREMENT IN CORRELATION WITH THE INCOME
APPROACH AND THE ADVANCE APPROACH 184 8 ALTERNATIVE MODELS 187 V 8.1 THE
COMPARATIVE VALUE TAXATION MODEL ( THE CVT MODEL ) 188 8.1.1 THE CVT
FORMULA 190 8.1.2 THE BASE TRANSACTION (BT) 192 8.1.3 THE FINANCE
TRANSACTION (FT) 193 8.1.4 DATE OF TAXATION UNDER THE MODEL 194 8.1.5
WAIVER OF THE CERTAINTY REQUIREMENT 195 8.2 THE SAVING OF FINANCING
COSTS TAXATION MODEL ( THE SFC MODEL ) 196 8.2.1 THE SFC ( MULTIPART )
FORMULA 198 8.2.2 THE SFC ( SIMPLE ) FORMULA 200 8.2.3 THE BENEFIT
ACCORDING TO THE SFC FORMULA 200 8.2.3.1 THE BENEFIT ACCORDING TO THE
MULTIPART SFC FORMULA 201 8.2.3.2 THE BENEFIT ACCORDING TO THE
SIMPLE SFC FORMULA 202 8.2.4 THE MODEL AND THE IRRELEVANCE OF TAXATION
ON THE USES 203 8.2.5 THE MODEL IGNORES THE LOSSES IN DEFERRING
RECEIPT OF EARNED INCOME 204 8.2.6 THE SFC MODEL AND EROSION OF TAX 206
8.2.7 DATE OF TAXATION UNDER THE SFC MODEL 207 8.2.8 THE MODEL COMPARED
TO THE LOAN AND THE INCOME APPROACHES 208 8.2.9 THE MODEL COMPARED TO
THE DEFERRAL AND THE ADVANCE APPROACHES 209 8.2.10 THE MODEL COMPARED TO
THE TIMING REQUIREMENTS FOR RECOGNITION OF EXPENSES 210 8.3 SELECTING
ONE OF THE TWO MODELS 212 8.3.1 THE TARGETS OF THE TWO MODELS 213 8.3.2
IDENTIFYING THE BENEFIT COMPONENT AND THE SOLUTION 214 8.3.3 DATE OF
TAXATION 214 XII CONTENTS 8.3.4 DISADVANTAGES 215 8.3.4.1 DISADVANTAGES
OF THE SFC MODEL 215 8.3.4.1.1 THE NEED FOR ASSESSMENTS 215 8.3.4.1.2
DIFFICULTIES IN APPLICATION 215 8.3.4.1.3 TAX EROSION 216 8.3.4.1.4
ABSENCE OF SYMMETRY 217 8.3.4.2 DISADVANTAGES OF THE CVT MODEL 218
8.3.4.2.1 THE NEED FOR ASSESSMENTS AND SPECULATIONS 218 8.3.4.2.2 UNFAIR
PREFERENCE OF THE STATE TREASURY AS A CREDITOR 218 8.3.4.2.3 UNNECESSARY
DEVIATION FROM GAAP 218 8.4 IMPACT ON TAX REVENUES 219 8.4.1 THE
LIMITATIONS OF THE STRICT APPROACHES 220 8.4.2 COLLECTION IN THE SHORT
AND LONG TERMS 220 S 8.4.3 THE VALUE CONSIDERATION 221 9 CONCLUSIONS 222
NOTES 230 BIBLIOGRAPHY 305 INDEX 317
|
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| spelling | Shekel, Moshe Verfasser aut The timing of income recognition in tax law and the time value of money [a comparative study and empirical study] Moshe Shekel 1. publ. London [u.a.] Routledge-Cavendish 2009 XXXV, 327 S. txt rdacontent n rdamedia nc rdacarrier Income tax - Accounting Income tax - Law and legislation - Great Britain Income tax - Law and legislation - Israel Income tax - Law and legislation - United States Law and legislation - Great Britain Law and legislation - Israel Law and legislation - United States Recht Income tax Law and legislation Great Britain Income tax Law and legislation United States Income tax Law and legislation Israel Income tax Accounting Law and legislation Great Britain Income tax Accounting Law and legislation United States Income tax Accounting Law and legislation Israel Großbritannien USA GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017136144&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Shekel, Moshe The timing of income recognition in tax law and the time value of money [a comparative study and empirical study] Income tax - Accounting Income tax - Law and legislation - Great Britain Income tax - Law and legislation - Israel Income tax - Law and legislation - United States Law and legislation - Great Britain Law and legislation - Israel Law and legislation - United States Recht Income tax Law and legislation Great Britain Income tax Law and legislation United States Income tax Law and legislation Israel Income tax Accounting Law and legislation Great Britain Income tax Accounting Law and legislation United States Income tax Accounting Law and legislation Israel |
| title | The timing of income recognition in tax law and the time value of money [a comparative study and empirical study] |
| title_auth | The timing of income recognition in tax law and the time value of money [a comparative study and empirical study] |
| title_exact_search | The timing of income recognition in tax law and the time value of money [a comparative study and empirical study] |
| title_full | The timing of income recognition in tax law and the time value of money [a comparative study and empirical study] Moshe Shekel |
| title_fullStr | The timing of income recognition in tax law and the time value of money [a comparative study and empirical study] Moshe Shekel |
| title_full_unstemmed | The timing of income recognition in tax law and the time value of money [a comparative study and empirical study] Moshe Shekel |
| title_short | The timing of income recognition in tax law and the time value of money |
| title_sort | the timing of income recognition in tax law and the time value of money a comparative study and empirical study |
| title_sub | [a comparative study and empirical study] |
| topic | Income tax - Accounting Income tax - Law and legislation - Great Britain Income tax - Law and legislation - Israel Income tax - Law and legislation - United States Law and legislation - Great Britain Law and legislation - Israel Law and legislation - United States Recht Income tax Law and legislation Great Britain Income tax Law and legislation United States Income tax Law and legislation Israel Income tax Accounting Law and legislation Great Britain Income tax Accounting Law and legislation United States Income tax Accounting Law and legislation Israel |
| topic_facet | Income tax - Accounting Income tax - Law and legislation - Great Britain Income tax - Law and legislation - Israel Income tax - Law and legislation - United States Law and legislation - Great Britain Law and legislation - Israel Law and legislation - United States Recht Income tax Law and legislation Great Britain Income tax Law and legislation United States Income tax Law and legislation Israel Income tax Accounting Law and legislation Great Britain Income tax Accounting Law and legislation United States Income tax Accounting Law and legislation Israel Großbritannien USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017136144&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT shekelmoshe thetimingofincomerecognitionintaxlawandthetimevalueofmoneyacomparativestudyandempiricalstudy |