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

Table of Contents

• 1. Introducing
• 1.1 Denotation of the Topic
• 1.2 Objective target of the thesis
• 1.3 Strategy
• 1.4 Basic structure of the thesis
• 2. Theoretic part
• 2.1 Comparing the burdens of taxation
• 2.1.1 Definition: Counting the burdens of Taxation
• 2.1.2 Content of Counting the burdens of Taxation
• 2.1.3 Different Methods of Counting the burdens of Taxation
• 2.1.3.1 Comparing the tax rates
• 2.1.3.2 National Comparing the tax rates
• 2.1.3.3 Effective marginal- and effective average Taxrates
• 2.1.3.4 Interest-free Profit tax
• 2.1.3.5 ETA (European Tax Analyzer)
• 2.2 Corporate Taxation - GmbH for example
• 2.2.1 Taxation in Germany
• 2.2.2 Taxation in Austria
• 2.2.3 Taxation in Switzerland
• 3. Main Part
• 3.1 Statement of the current situation
• 3.1.1 Strengths and weakness analysis
• 3.1.2 Derived problems of known burdens of taxation
• 3.1.3 Realisation of an quantitativ comparison of the burdens of taxation with an own concept
• 3.2 Target concept
• 3.2.1 Method of the burdens of taxation comparison
• 3.2.2 Calculating the balances of payment
• 3.2.3 Included Taxes
• 3.2.4 Base and calculations the different taxes in Germany
• 3.2.5 EATR
• 3.2.6 ETA oriented corporate simulation
• 3.2.7 Company
• 3.2.8 Business transactions
• 3.2.9 Year end balance
• 3.2.10 Period of taxation
• 3.2.11 Descriptions of the scenarios

Objectives and Key Themes

The objective of this thesis is to develop a system for calculating corporation taxes, using Germany, Austria, and Switzerland as examples. The thesis aims to compare different methods of calculating tax burdens and to create a quantitative comparison using a new concept.

• Comparison of corporation tax burdens across Germany, Austria, and Switzerland.
• Analysis of different methods for calculating tax burdens.
• Development of a new system for calculating corporation taxes.
• Quantitative comparison of tax burdens using the new system.
• Application of the new system to a case study.

Chapter Summaries

1. Introducing: This introductory chapter sets the stage for the thesis, defining the topic of corporation tax calculation and outlining the thesis's objective. It details the chosen strategy, which involves comparing taxation across Germany, Austria, and Switzerland, and provides a roadmap of the thesis's structure, guiding the reader through the theoretical and practical sections. The chapter establishes the scope and methodology, laying a clear foundation for the subsequent in-depth analyses.

2. Theoretic part: This chapter delves into the theoretical underpinnings of corporation tax calculation. It begins by defining and exploring various methods for calculating tax burdens, comparing different approaches and their implications. It then moves into a detailed examination of corporate taxation within Germany, Austria, and Switzerland, providing a crucial context for the later comparative analysis. The inclusion of the European Tax Analyzer (ETA) highlights the importance of established systems and sets the stage for the development of the author's own concept. This chapter provides the necessary theoretical groundwork for the practical application in the subsequent chapters.

3. Main Part: This chapter presents the core of the thesis—the development and application of a new system for calculating corporation taxes. It begins by analyzing the current state of corporation tax calculation, highlighting strengths and weaknesses of existing methods. This analysis leads to the introduction of the author's own quantitative comparison method. The chapter details the methodology used, including the specific taxes considered, the calculation bases, and the implementation within the context of a case study company. The simulation results, although not explicitly detailed here, are implied as the culmination of the quantitative comparison using the author's developed system. This section represents the practical application of the theoretical framework established in the preceding chapters.

Keywords

Corporation tax, tax burden, Germany, Austria, Switzerland, comparative analysis, quantitative methods, tax simulation, ETA (European Tax Analyzer), corporate taxation, GmbH.

Frequently Asked Questions: Comprehensive Language Preview

What is the main topic of this thesis?

The thesis focuses on developing and applying a new system for calculating corporation taxes, using Germany, Austria, and Switzerland as comparative case studies. It aims to provide a quantitative comparison of tax burdens across these countries using a novel approach.

What are the key objectives of this research?

The main objectives include comparing corporation tax burdens across Germany, Austria, and Switzerland; analyzing different methods for calculating tax burdens; developing a new system for calculating corporation taxes; conducting a quantitative comparison of tax burdens using the new system; and applying the new system to a case study.

What are the key themes explored in the thesis?

The key themes revolve around corporation tax calculation methods, comparative taxation across Germany, Austria, and Switzerland, the development of a quantitative comparison model, and the application of this model to a real-world scenario. The European Tax Analyzer (ETA) serves as a benchmark for comparison.

What is the structure of the thesis?

The thesis is structured into three main parts: An introductory chapter defining the scope and methodology; a theoretical part exploring existing tax burden calculation methods and the specifics of corporate taxation in the chosen countries; and a main part presenting the development and application of the author's new system, including a quantitative comparison and case study analysis.

What methods are used for comparing tax burdens?

The thesis explores various existing methods for calculating tax burdens, such as comparing tax rates (both nationally and internationally), analyzing effective marginal and average tax rates, considering interest-free profit tax, and utilizing the European Tax Analyzer (ETA). The author also develops a new quantitative comparison method as the core contribution of the thesis.

Which countries are included in the comparative analysis?

The comparative analysis focuses on Germany, Austria, and Switzerland, examining the specifics of corporate taxation within each country.

What is the significance of the European Tax Analyzer (ETA)?

The ETA serves as a benchmark for comparison, representing an established system for analyzing corporate taxation. The author's new system is developed in part as a response to perceived limitations or shortcomings of existing systems like the ETA.

What type of company is used as a case study?

While the specific type of company isn't explicitly stated, the text mentions a case study involving a company and its business transactions to illustrate the application of the new tax calculation system.

What are the key findings or expected outcomes?

The expected outcomes are the development of a novel system for calculating corporation taxes, a quantitative comparison of tax burdens across the three countries based on this new system, and the demonstration of the system's effectiveness through a case study.

What are the keywords associated with this thesis?

The keywords include corporation tax, tax burden, Germany, Austria, Switzerland, comparative analysis, quantitative methods, tax simulation, ETA (European Tax Analyzer), corporate taxation, and GmbH.