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The relationship between financial and tax accounting in Germany — the authoritativeness and reverse authoritativeness principle

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  • Dieter Pfaff
  • Thomas Schroer

Abstract

This paper focuses on the traditionally close relationship between financial and tax accounting in Germany by looking first at the historical developments. The so-called authoritativeness principle dates back to the late 19th century. By describing the different facets of the authoritativeness and the reverse author-itativeness principle, the reader will get a good overview of the historical relationship. Furthermore, the role of the highest fiscal court and the influence of some of its decisions is presented in detail. After discussing regulations concerning deferred taxation and methods of calculating those deferred taxes, the paper concludes with an estimation of future development, where it will be shown that the close relationship between commercial and tax accounts is politically stable, but that changes might be ahead with respect to the recent developments in the international accounting harmonisation debate.

Suggested Citation

  • Dieter Pfaff & Thomas Schroer, 1996. "The relationship between financial and tax accounting in Germany — the authoritativeness and reverse authoritativeness principle," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 963-979.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:963-979
    DOI: 10.1080/09638189600000062
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    Cited by:

    1. Ernstberger, Jürgen & Vogler, Oliver, 2008. "Analyzing the German accounting triad -- "Accounting Premium" for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?," The International Journal of Accounting, Elsevier, vol. 43(4), pages 339-386, December.
    2. Vera Palea, 2012. "Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201211, University of Turin.
    3. Palea, Vera, 2014. "Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 1-17.
    4. Jens M�ller, 2014. "The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes - Lessons to be Learnt from Past Experience," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 117-141, May.
    5. Palea Vera, 2013. "Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201309, University of Turin.
    6. Hanne Böckem & Anne d’Arcy, 1999. "Evolution of (International) Accounting Systems Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influences," Schmalenbach Journal of Business Research, Springer, vol. 51(1), pages 60-76, January.
    7. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.

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