EconStor >
Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim >
ZEW Discussion Papers >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/24129
  
Title:IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies PDF Logo
Authors:Haverals, Jacqueline
Issue Date:2005
Series/Report no.:ZEW Discussion Papers 05-38
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.
Subjects:IAS/IFRS
tax law
tax burden
JEL:H25
H21
Document Type:Working Paper
Appears in Collections:ZEW Discussion Papers
Publikationen von Forscherinnen und Forschern des ZEW

Files in This Item:
File Description SizeFormat
dp0538.pdf534.77 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/24129

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.