search query: @indexterm taxation / total: 1872
reference: 578 / 1872
| Author: | Wagner, F. W. |
| Title: | Ertragsteuern in der Kosten- und Erlösrechnung - Ein Beitrag zur Theorie des Partialkalküls |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1999 : 51:7/8, p. 662-676 |
| Index terms: | PROFIT TAXATION COST ACCOUNTING DECISION MAKING |
| Language: | ger |
| Abstract: | The question of the cost character of profit taxes is a long discussed problem within the theory of tax effects. The effects arise from a taxation that is not neutral. Neutra- lity as a concept however is always linked to specific deci- sion models. Cost accounting is a decision model of reduced complexity due to temporal and factual limitations. This leads to tax neutrality that is specific for this decision model since mathematically either the contribution margin is being taxed or taxation is not related to the variables of the model. Therefore taxes do not influence cost accounting decisions. This allows a significant simplification of deci- sion making. |
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