USING MATRIX MODELS FOR SIMULTANEOUS TAX PLANNING AND ACCOUNTING POLICY OPTIMIZATION WITHIN THE GERMAN LEGAL AREA

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Carl-Christian Freidank, Irina Bauer, Remmer Sassen

DOI:10.22495/cocv12i1c9p8

Abstract

Matrix models have been developed in order to plan and control the effects of complex interrelationships as well as to prepare for and make optimum decisions. For the purpose of tax planning, our investigations focus particularly on simultaneous analyses of the effects and structure of corporate tax, trade tax, deferred taxes, and performance indicators within the German legal area. In addition, the models can also be useful in accounting policy optimization when taking into account the amendments to the German authoritative principle that tax accounting should be based on commercial accounting.

Keywords: Tax Planning, Accounting Policy, Germany, Law

How to cite this paper: Freidank, C.-C., Bauer, I., & Sassen, R. (2014). Using matrix models for simultaneous tax planning and accounting policy optimization within the German legal area. Corporate Ownership & Control, 12(1-9) , 848-861. http://doi.org/10.22495/cocv12i1c9p8