The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a...

Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...

This paper examines tax accounting in the late medieval German territorial states, where we find that tax accounting starts in an oral context. By the thirteenth and fourteenth centuries, miscellaneous notes on taxes arising in various contexts were commonly augmented by wax tablets or tallies...

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

The significant part of internal politics of each country is the tax relationship that under union relations goes beyond the borders of a single country, and therefore requires coordination with other members of the union. The article addresses the methodological aspects of form and structure of...

The statutory language of the Internal Revenue Code gives cognizance to the methods of accounting used by taxpayers for their financial reporting. The 1979 U.S. Supreme Court opinion of Thor Power acceded to the Internal Revenue Service a significant amount of discretion in its attempt to...

В статье рассмотрены основные противоречия в системе нормативного регулирования налогового учета, определены принципы налоговой системы в целом и налогового...