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Ertragsteuern in der Kosten- und ErlÖsrechnung — Ein Beitrag zur Theorie des Partialkalküls

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  • Franz W. Wagner

    (Wirtschaftswissenschaftliches Seminar der Eberhard-Karls-Universität Tübingen)

Abstract

Summary The question of the cost character of profit taxes is a long discussed problem within the theOIY of tax effects. Tax effects arise from a taxation that is not neutral. Neutrality as a concept however is always linked to specific decision models. Cost accounting is adecision model of reduced complexity due to temporal and factual limitations. This leads to tax neutrality that is specific for this decision model since mathematically either the contribution margin is being taxed or taxation is not related to the variables of the model. Therefore taxes do not influence cost accounting decisions. This allows a significant simplification of decision making.

Suggested Citation

  • Franz W. Wagner, 1999. "Ertragsteuern in der Kosten- und ErlÖsrechnung — Ein Beitrag zur Theorie des Partialkalküls," Schmalenbach Journal of Business Research, Springer, vol. 51(7), pages 662-676, July.
    • Handle: RePEc:spr:sjobre:v:51:y:1999:i:7:d:10.1007_bf03371588
    DOI: 10.1007/BF03371588
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