Tax Accounting in Germany: Empirical Evidence on the Relationship between Financial and Tax Accounting and Options for Reform - Brossura

Zinn, Benedikt

Brossura

ISBN 10: 3844102086 ISBN 13: 9783844102086

Casa editrice: Josef Eul Verlag GmbH, 2012

Riassunto

Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.

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L'autore:

Benedikt Zinn, who was born in 1982 in Ankum (Germany), has been a research fellow at the Centre for European Economic Research (ZEW) in Mannheim (Germany) since 2009. Prior to joining the ZEW, he studied Business Administration at the Queen's School of Business (Canada) and the University of Mannheim, where he graduated in 2008. He was certified as a Certified Public Accountant (CPA) in 2011 (Massachusetts). After his research visit at the University of Michigan Law School (USA), he completed his doctoral studies at the University of Mannheim under supervision of Prof. Dr. Christoph Spengel.

Su questa edizione

• Editore: Josef Eul Verlag GmbH
• Data di pubblicazione: 2012
• ISBN 10: 3844102086
• ISBN 13: 9783844102086
• Rilegatura: Copertina flessibile
• Numero di pagine: 204