IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies


Haverals, Jacqueline


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URL: http://ub-madoc.bib.uni-mannheim.de/1111
URN: urn:nbn:de:bsz:180-madoc-11115
Document Type: Working paper
Year of publication: 2005
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H25 H21 ,
Subject headings (SWD): Belgien , Steuer , International Financial Reporting Standards , Steuerrecht
Abstract: 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 affects differently each sector, depending on its accounting and financial characteristics. Some sectors like construction and automotive vehicles see much larger increases in effective tax burdens than others but the impact remains in general relatively important.
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Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Haverals, Jacqueline (2005) IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies. Open Access [Working paper]
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