NDLI: Are profit taxes judged by legal or economic criteria in accounting

Content Provider	Springer Nature Link
Author	Wagner, Franz W. Sill, Reinhard
Copyright Year	2012
Abstract	Die Lehrbuchliteratur zur Kostenrechnung und Investitionsrechnung/Unternehmensbewertung unterscheidet sich trotz einer fortschreitenden konzeptionellen Annäherung der Teilgebiete der Unternehmensrechnung sehr stark, wenn es um die Einbeziehung von Steuern geht. Während Modelle der IR/UB zunehmend Steuerwirkungen integrieren, machen Darstellungen der KR die Einbeziehung von Steuern noch immer von deren „Kostencharakter“ abhängig, der nicht nach ökonomischen, sondern steuerrechtlichen Merkmalen bestimmt und vor allem der Gewerbesteuer zugeschrieben wird. Diese hat auch Eingang in Regulierungsvorschriften der Kostenrechnung gefunden, für die der Wegfall der für den Kostencharakter der GewSt ursprünglich relevanten rechtlichen Merkmale infolge der UntStR 2008 folgenlos blieb. Eine zur Überprüfung der Relevanz ökonomischer und rechtlicher Kriterien vorgenommene Befragung von Unternehmen und Wirtschaftsverbänden/IHK zeigt, dass deren Auffassungen hinsichtlich des Kostencharakters der GewSt stark divergieren. Während Unternehmen mehrheitlich die GewSt nicht zu den Kosten zählen und offensichtlich nicht in den Preisen überwälzen, zählen Wirtschaftsverbände/IHK die GewSt auch nach der UntStR 2008 nach wie vor zu den Kosten.Textbooks in the areas of Management Accounting, Finance and Valuation treat taxes very differently. Finance and Valuation increasingly consider tax effects. Management Accounting considers taxes only if they meet certain legal “cost” criteria. These criteria follow tax law rules, but not economic rules and primarily consider tax effects of the local business tax only. This view is also reflected in recent cost accounting regulations. We present evidence from a survey of managers and chambers of commerce, according to which practitioners’ views of whether the local business tax is a cost are heterogeneous. The majority of managers do not consider the local business tax as a cost and do not pass it on to customers. The chambers of commerce however still consider the local business tax as a cost.
Starting Page	191
Ending Page	215
Page Count	25
File Format	PDF
ISSN	00442372
Journal	Zeitschrift für Betriebswirtschaft
Volume Number	82
Issue Number	5
e-ISSN	18618928
Language	English
Publisher	SP Gabler Verlag
Publisher Date	2012-09-08
Publisher Place	Wiesbaden
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Management accounting Taxation Regulation Human Resource Management Production/Logistics/Supply Chain Accounting/Auditing Organization/Planning Business/Management Science Management/Business for Professionals
Content Type	Text
Resource Type	Article
Subject	Business and International Management Economics and Econometrics

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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