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dc.contributor.authorHaverals, Jacquelineen_US
dc.date.accessioned2009-02-16T14:49:08Z-
dc.date.available2009-02-16T14:49:08Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/24129-
dc.description.abstractThe 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.en_US
dc.language.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim-
dc.relation.ispartofseriesZEW Discussion Papers 05-38en_US
dc.subject.jelH25en_US
dc.subject.jelH21en_US
dc.subject.ddc330en_US
dc.subject.keywordIAS/IFRSen_US
dc.subject.keywordtax lawen_US
dc.subject.keywordtax burdenen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerbilanzen_US
dc.subject.stwInternational Financial Reporting Standardsen_US
dc.subject.stwEU-Bilanzrechten_US
dc.subject.stwSteuerbemessungen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwBrancheen_US
dc.subject.stwBelgienen_US
dc.titleIAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companiesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn490473555en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:3281-
Appears in Collections:Publikationen von Forscherinnen und Forschern des ZEW
ZEW Discussion Papers

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