Tax accounting in Germany: empirical evidence on the relationship between financial and tax accounting and options for reform
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | German |
| Veröffentlicht: |
Lohmar
Eul
2012
|
| Ausgabe: | 1. Aufl. |
| Schriftenreihe: | Steuer, Wirtschaft und Recht
326 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXI, 179 S. |
| ISBN: | 9783844102086 |
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Datensatz im Suchindex
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| adam_text | IMAGE 1
X I
OVERVIEW
1 INTRODUCTION 1
2 RELATIONSHIP B E T W E E N FINANCIAL A N D TAX A C C O U N T I N G :
T H E INSTITUTIONAL B A C K G R O U N D 5
2.1 FOUNDATION O F FINANCIAL A N D TAX ACCOUNTING IN G E R M A N Y 5
2.2 BOOK A N D TAXABLE INCOME: SIMILAR, BUT DIFFERENT 13
2.3 FINANCIAL ACCOUNTING F O R INCOME TAXES 3 0
3 RELATED LITERATURE 4 3
3.1 BOOK-TAX CONFORMITY 4 4
3.2 ESTIMATING TAXABLE I N C O M E FROM FINANCIAL STATEMENTS
A N D M E A S U R I N G THE REPORTING G A P : 4 7
3.3 BOOK-TAX DIFFERENCES A N D CORPORATE REPORTING B E H A V I O R 5 3
4 M E A S U R I N G T H E REPORTING GAP: EVIDENCE O N B O O K - T A X
DIFFERENCES IN G E R M A N Y 5 7
4.1 BOOK-TAX CONFORMITY: EMPIRICAL EVIDENCE F R O M G E R M A N Y 5 8
4.2 BOOK-TAX CONFORMITY A N D BILMOG: EVIDENCE O N BOOK-TAX DIFFERENCES
A N D DISCLOSURE QUALITY B A S E D O N THE NOTES T O THE FINANCIAL
STATEMENTS 81
5 INTERNATIONALIZATION A N D TAX ACCOUNTING: A N OPTION FOR REFORM? 115
5.1 T W O - B O O K O R O N E - B O O K ? 117
5.2 A CALL F O R A C C ( O T B 126
6 C O N C L U S I O N 149
6.1 DISCUSSION A N D THOUGHTS FOR FUTURE RESEARCH 150
6.2 S U M M A R Y O F RESULTS 152
HTTP://D-NB.INFO/1029208883
IMAGE 2
X I I I
TABLE O F CONTENTS
LIST O F FIGURES X V I I
LIST O F T A B L E S X V I I
LIST O F ABBREVIATIONS X I X
1 INTRODUCTION 1
2 RELATIONSHIP BETWEEN FINANCIAL A N D TAX A C C O U N T I N G :
T H E INSTITUTIONAL B A C K G R O U N D 5
2.1 FOUNDATION O F FINANCIAL A N D TAX ACCOUNTING IN G E R M A N Y 5
2.1.1 BOOKKEEPING, ACCOUNTING A N D DISCLOSURE REQUIREMENTS 5
2.1.1.1 FINANCIAL ACCOUNTING: INDIVIDUAL FINANCIAL STATEMENTS 6
2.1.1.2 FINANCIAL ACCOUNTING: CONSOLIDATED FINANCIAL STATEMENTS . 8
2.1.1.3 T A X ACCOUNTING 9
2.1.2 C O N N E C T I O N B E T W E E N TAX A N D FINANCIAL ACCOUNTING:
T H E AUTHORITATIVE PRINCIPLE 11
2.2 B O O K A N D TAXABLE INCOME: SIMILAR, BUT DIFFERENT 13
2.2.1 ORIGINS A N D SOURCES O F BOOK-TAX DIFFERENCES 13
2.2.1.1 T H E PURPOSE O F FINANCIAL ACCOUNTING A N D TAXATION 13
2.2.1.2 EARNINGS M A N A G E M E N T A N D TAX PLANNING 15
2.2.2 T Y P E S O F BOOK-TAX DIFFERENCES 17
2.2.2.1 BALANCE-SHEET ADJUSTMENTS 2 0
2.2.2.2 OFF-BALANCE-SHEET ADJUSTMENTS 2 8
2.3 FINANCIAL ACCOUNTING FOR I N C O M E TAXES 3 0
2.3.1 T A X DISCLOSURES U N D E R G E R M A N G A A P 31
2.3.1.1 TOTAL I N C O M E TAX E X P E N S E 31
2.3.1.2 A C C O U N T I N G FOR DEFERRED TAXES 3 3
2.3.1.3 NOTES TO THE FINANCIAL STATEMENT 3 8
IMAGE 3
X I V
TABLE O F C O N T E N T S
3 RELATED LITERATURE 4 3
3.1 BOOK-TAX CONFORMITY 4 4
3.2 ESTIMATING TAXABLE I N C O M E FROM FINANCIAL STATEMENTS A N D
M E A S U R I N G THE REPORTING G A P 4 7
3.2.1 T A X INFORMATION REPORTED IN THE FINANCIAL STATEMENTS 4 9
3.2.2 M A T C H E D TAX RETURN - FINANCIAL STATEMENT INFORMATION 5 1
3.3 BOOK-TAX DIFFERENCES A N D CORPORATE REPORTING B E H A V I O R 5 3
4 M E A S U R I N G T H E REPORTING GAP: EVIDENCE O N B O O K - T A X
DIFFERENCES IN G E R M A N Y 5 7
4.1 BOOK-TAX CONFORMITY: EMPIRICAL EVIDENCE F R O M G E R M A N Y 5 8
4.1.1 INTRODUCTION 5 8
4.1.2 D A T A A N D S A M P L E SELECTION 61
4.1.3 T H E REPORTING GAP: M A G N I T U D E A N D SOURCES 6 2
4.1.3.1 BOOK-TAX BALANCE-SHEET DIFFERENCES 6 3
4.1.3.2 BOOK-TAX INCOME DIFFERENCES 6 5
4.1.4 EXPLAINING THE REPORTING GAP: MULTIVARIATE ANALYSES 6 6
4.1.4.1 RESEARCH DESIGN 6 7
4.1.4.2 RESULTS 7 0
4.1.5 INTERIM CONCLUSION 7 9
4.2 BOOK-TAX CONFORMITY A N D BILMOG: EVIDENCE O N BOOK-TAX DIFFERENCES
A N D DISCLOSURE QUALITY BASED O N THE NOTES TO THE FINANCIAL STATEMENTS
81
4.2.1 INTRODUCTION 81
4.2.2 S A M P L E A N D DATA COLLECTION 8 3
4.2.3 INFERRING BOOK-TAX DIFFERENCES FROM THE NOTES TO THE
FINANCIAL STATEMENTS 85
4.2.3.1 CURRENT TAX E X P E N S E A N D TAX RECONCILIATION 8 6
4.2.3.2 DEFERRED TAXES 9 0
4.2.4 B I L M O G A N D TAX DISCLOSURE: DETERMINANTS O F DISCLOSURE
QUALITY 9 9
IMAGE 4
TABLE O F CONTENTS X V
4.2.4.1 RESEARCH DESIGN 9 9
4.2.4.2 RESULTS 107
4.2.5 INTERIM CONCLUSION 113
5 INTERNATIONALIZATION A N D TAX ACCOUNTING: A N OPTION FOR R E F O R M
? 115
5.1 T W O - B O O K O R O N E - B O O K ? 117
5.1.1 IN FAVOR O F SEPARATION 117
5.1.2 IN FAVOR O F ADDITIONAL DISCLOSURES 120
5.2 A CALL F O R A C C ( C ) T B 126
5.2.1 BASIC ELEMENTS O F A C C ( C ) T B A N D THEIR COMPATIBILITY W I T
H
CURRENT TAX ACCOUNTING 129
5.2.1.1 FUNDAMENTAL CONCEPTS A N D GENERAL PRINCIPLES 129
5.2.1.2 ELEMENTS O F THE TAX B A S E 131
5.2.2 T H E ROAD AHEAD: S O M E O P E N QUESTION A N D CHALLENGES 145
5.3 INTERIM CONCLUSION 146
6 CONCLUSION 149
6.1 DISCUSSION A N D THOUGHTS FOR FUTURE RESEARCH 150
6.2 S U M M A R Y O F RESULTS 152
BIBLIOGRAPHY 157
REGISTER O F CIRCULARS A N D DIRECTIVES 177
|
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 1. Aufl. |
| format | Thesis Book |
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| indexdate | 2024-07-10T00:31:42Z |
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| isbn | 9783844102086 |
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| spelling | Zinn, Benedikt 1982- Verfasser (DE-588)141200588 aut Tax accounting in Germany empirical evidence on the relationship between financial and tax accounting and options for reform Benedikt Zinn 1. Aufl. Lohmar Eul 2012 XXI, 179 S. txt rdacontent n rdamedia nc rdacarrier Steuer, Wirtschaft und Recht 326 Zugl.: Mannheim, Univ., Diss., 2012 Deutschland Bilanzrechtsmodernisierungsgesetz (DE-588)7657951-7 gnd rswk-swf Steuerbilanz (DE-588)4057424-6 gnd rswk-swf Handelsbilanz (DE-588)4023231-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland Bilanzrechtsmodernisierungsgesetz (DE-588)7657951-7 u Handelsbilanz (DE-588)4023231-1 s Steuerbilanz (DE-588)4057424-6 s DE-604 Steuer, Wirtschaft und Recht 326 (DE-604)BV000013975 326 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025668562&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Zinn, Benedikt 1982- Tax accounting in Germany empirical evidence on the relationship between financial and tax accounting and options for reform Steuer, Wirtschaft und Recht Deutschland Bilanzrechtsmodernisierungsgesetz (DE-588)7657951-7 gnd Steuerbilanz (DE-588)4057424-6 gnd Handelsbilanz (DE-588)4023231-1 gnd |
| subject_GND | (DE-588)7657951-7 (DE-588)4057424-6 (DE-588)4023231-1 (DE-588)4113937-9 |
| title | Tax accounting in Germany empirical evidence on the relationship between financial and tax accounting and options for reform |
| title_auth | Tax accounting in Germany empirical evidence on the relationship between financial and tax accounting and options for reform |
| title_exact_search | Tax accounting in Germany empirical evidence on the relationship between financial and tax accounting and options for reform |
| title_full | Tax accounting in Germany empirical evidence on the relationship between financial and tax accounting and options for reform Benedikt Zinn |
| title_fullStr | Tax accounting in Germany empirical evidence on the relationship between financial and tax accounting and options for reform Benedikt Zinn |
| title_full_unstemmed | Tax accounting in Germany empirical evidence on the relationship between financial and tax accounting and options for reform Benedikt Zinn |
| title_short | Tax accounting in Germany |
| title_sort | tax accounting in germany empirical evidence on the relationship between financial and tax accounting and options for reform |
| title_sub | empirical evidence on the relationship between financial and tax accounting and options for reform |
| topic | Deutschland Bilanzrechtsmodernisierungsgesetz (DE-588)7657951-7 gnd Steuerbilanz (DE-588)4057424-6 gnd Handelsbilanz (DE-588)4023231-1 gnd |
| topic_facet | Deutschland Bilanzrechtsmodernisierungsgesetz Steuerbilanz Handelsbilanz Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025668562&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000013975 |
| work_keys_str_mv | AT zinnbenedikt taxaccountingingermanyempiricalevidenceontherelationshipbetweenfinancialandtaxaccountingandoptionsforreform |