search query: @indexterm profit planning / total: 48
reference: 20 / 48
| Author: | Frick, W. |
| Title: | Ein Ansatz zur steueroptimalen Gewinnausweisplanung unter Berücksichtigung der österreichischen Einkommen-, Körperschaft- und Gewerbesteuer. |
| Journal: | Journal für Betriebswirtschaft
1988 : VOL. 38:1/2, p. 19-36 |
| Index terms: | PROFIT PLANNING TAXATION AUSTRIA |
| Language: | ger |
| Abstract: | A model is described which can be used to optimize the profit statement on the basis of Austrian taxation system. The need for profit planning as well as for a flexible profit formation is emphasized. In the planning process not only the effects of taxation system must be taken into account, but the net calculated rate of interest, too. The problems of optimization in the case of not monotonously growing tax-scale are examined and illustrated. Different methods of making balance sheet for taxation purposes are compared. Opportunities for future development in this field are evaluated. |
SCIMA