International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …

own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal … tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …) tax morale and fairness and (6) money illusion, perceived inflation and fiscal drag. The literature discussed contains …

expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods influence the … level of the adequate tax rate - the fraction of income that individuals consider adequate to pay as taxes. We find that … providing information on public expenditure does not influence the level of the adequate tax rate. On the contrary, the level of …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be …

The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to … establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective … tax burden of Belgian companies for eleven different sectors. The use of IAS/IFRS as a starting point for tax purposes …