FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124090102> ?p ?o ?g. }

• W3124090102 abstract "In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IFRS were used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IFRS for the national tax base - without further questioning the usefulness of an IFRS relevance. Our paper extends existing research substantially. The research question of our paper deals with the measurement of differences in discounted tax burden in different scenarios, by simulation. Our sample comprises original data of 61 Austrian companies. The median of the difference between book values of IFRS single accounts and tax accounts for specific balance sheet items is determined. We then apply the result on the items of a typical corporate account derived from an Austrian database. As a result, depending on the term of items, we can calculate the discounted tax effects for different scenarios. It must be underlined that such highly confidential and detailed tax data is usually not available to researchers. The main preliminary finding of our empirical survey is that only in few cases we find essential differences between IFRS and tax accounts. Our evidence suggests that no dramatic change in the tax base has to be expected. Our study provides not only new empirical evidence but also a basis for further research on a possible common consolidated corporate tax base from an academic perspective." @default.
• W3124090102 created "2021-02-01" @default.
• W3124090102 creator A5031516608 @default.
• W3124090102 creator A5058961075 @default.
• W3124090102 date "2008-01-04" @default.
• W3124090102 modified "2023-09-24" @default.
• W3124090102 title "What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective" @default.
• W3124090102 hasPublicationYear "2008" @default.
• W3124090102 type Work @default.
• W3124090102 sameAs 3124090102 @default.
• W3124090102 citedByCount "3" @default.
• W3124090102 countsByYear W31240901022016 @default.
• W3124090102 crossrefType "posted-content" @default.
• W3124090102 hasAuthorship W3124090102A5031516608 @default.
• W3124090102 hasAuthorship W3124090102A5058961075 @default.
• W3124090102 hasConcept C100001284 @default.
• W3124090102 hasConcept C111326686 @default.
• W3124090102 hasConcept C111472728 @default.
• W3124090102 hasConcept C121955636 @default.
• W3124090102 hasConcept C12713177 @default.
• W3124090102 hasConcept C138885662 @default.
• W3124090102 hasConcept C144133560 @default.
• W3124090102 hasConcept C154945302 @default.
• W3124090102 hasConcept C158154518 @default.
• W3124090102 hasConcept C162118730 @default.
• W3124090102 hasConcept C162324750 @default.
• W3124090102 hasConcept C166052673 @default.
• W3124090102 hasConcept C17744445 @default.
• W3124090102 hasConcept C185592680 @default.
• W3124090102 hasConcept C198531522 @default.
• W3124090102 hasConcept C199539241 @default.
• W3124090102 hasConcept C2779836051 @default.
• W3124090102 hasConcept C41008148 @default.
• W3124090102 hasConcept C43617362 @default.
• W3124090102 hasConcept C514942387 @default.
• W3124090102 hasConcept C55674860 @default.
• W3124090102 hasConceptScore W3124090102C100001284 @default.
• W3124090102 hasConceptScore W3124090102C111326686 @default.
• W3124090102 hasConceptScore W3124090102C111472728 @default.
• W3124090102 hasConceptScore W3124090102C121955636 @default.
• W3124090102 hasConceptScore W3124090102C12713177 @default.
• W3124090102 hasConceptScore W3124090102C138885662 @default.
• W3124090102 hasConceptScore W3124090102C144133560 @default.
• W3124090102 hasConceptScore W3124090102C154945302 @default.
• W3124090102 hasConceptScore W3124090102C158154518 @default.
• W3124090102 hasConceptScore W3124090102C162118730 @default.
• W3124090102 hasConceptScore W3124090102C162324750 @default.
• W3124090102 hasConceptScore W3124090102C166052673 @default.
• W3124090102 hasConceptScore W3124090102C17744445 @default.
• W3124090102 hasConceptScore W3124090102C185592680 @default.
• W3124090102 hasConceptScore W3124090102C198531522 @default.
• W3124090102 hasConceptScore W3124090102C199539241 @default.
• W3124090102 hasConceptScore W3124090102C2779836051 @default.
• W3124090102 hasConceptScore W3124090102C41008148 @default.
• W3124090102 hasConceptScore W3124090102C43617362 @default.
• W3124090102 hasConceptScore W3124090102C514942387 @default.
• W3124090102 hasConceptScore W3124090102C55674860 @default.
• W3124090102 hasLocation W31240901021 @default.
• W3124090102 hasOpenAccess W3124090102 @default.
• W3124090102 hasPrimaryLocation W31240901021 @default.
• W3124090102 hasRelatedWork W1982026294 @default.
• W3124090102 hasRelatedWork W2023873121 @default.
• W3124090102 hasRelatedWork W2025966875 @default.
• W3124090102 hasRelatedWork W2103013898 @default.
• W3124090102 hasRelatedWork W2258137662 @default.
• W3124090102 hasRelatedWork W2265545176 @default.
• W3124090102 hasRelatedWork W2368540864 @default.
• W3124090102 hasRelatedWork W2384305823 @default.
• W3124090102 hasRelatedWork W2530770070 @default.
• W3124090102 hasRelatedWork W2609064596 @default.
• W3124090102 hasRelatedWork W2624380188 @default.
• W3124090102 hasRelatedWork W2787042635 @default.
• W3124090102 hasRelatedWork W300029335 @default.
• W3124090102 hasRelatedWork W3113185572 @default.
• W3124090102 hasRelatedWork W3122812055 @default.
• W3124090102 hasRelatedWork W3125408101 @default.
• W3124090102 hasRelatedWork W606583640 @default.
• W3124090102 hasRelatedWork W624950396 @default.
• W3124090102 hasRelatedWork W1960528512 @default.
• W3124090102 hasRelatedWork W2238617978 @default.
• W3124090102 isParatext "false" @default.
• W3124090102 isRetracted "false" @default.
• W3124090102 magId "3124090102" @default.
• W3124090102 workType "article" @default.