Developmenting a system for calculating corporation Taxes at the example of Germany Austria and Switzerland

Diploma Thesis from the year 2007 in the subject Business economics - General grade: 3 Baden-Wuerttemberg Cooperative State University (DHBW) language: English abstract: Objective target of this thesis is the development of an own systems (like EMTR or EATR) to measure the international burdens of company taxation with liquidity-oriented appraoch in comparison tothe well known tax measunring maodels. The developed system called PATK analyzes the minimumtaxation which would arise without application of detailed national accounting regulations.Any tax privileged by accountingregulationsinvestment free allowances or other country typical subsidy are not included in this model