Tax accounting policy

Die Steuerbilanzpolitik ist ein Teil der betriebswirtschaftlichen Steuerpolitik (Tax Management). Diese ist wiederum ein integraler Bestandteil der gesamten Unternehmenspolitik. Die handelsrechtliche Accounting policy bedeutet primär Sachverhaltsgestaltung zur gesetzmäßigen Beeinflussung der Vermögens- und Kapitalstruktur im Lichte der Adressaten.

Die steuerrechtliche Bilanzpolitik ist eng damit verbunden; sie bedeutet aber, primär sachverhaltsgestaltende Maßnahmen anzustreben zur Beeinflussung des steuerlichen Ergebnisses mit Rückwirkungen auf die Self-financing und Ausschüttung. Die Steuerbilanzpolitik ist namentlich in Deutschland besonders ausgeprägt. Die Verzahnung zwischen Handels- und Steuerbilanz ist komplex und wenig transparent. Das Maßgeblichkeitsprinzip besteht nur noch partiell, wie in den meisten europäischen Staaten. Es ist aber bislang Anknüpfungspunkt für die EuGH-Rechtsprechung.

The causes of the complexity are based on the departure from classical principles, on contradicting changes, on the international influence and the speed of change of the underlying legal matters. The various interests and goals of the addressees must be taken into account in the design. The tax balance sheet policy leads to tax deferral and tax saving effects. In the context of profitability goals and constraints for the entire company, four categories of tax sub-goals can be assumed, which can also be proven empirically: Relative tax burden minimization, relative allowance maximization, relative tax risk minimization and reduction of tax administration costs.
In the international arena, avoiding double taxation comes first, followed by striving for legality and risk reduction. The concepts of Vogt (normal zone), Heigl (net capital value maximization) and Marettek (tax net present value minimization) are mostly combined, depending on the addressees and their environment, or applied with a clear preference for tax net present value minimization. The complexity leads to a shortening of the planning horizon. The tax accounting policy can have a "prolonging" effect on restructuring and inheritance tax policy (takeover values). The fiscal “maneuvering masses” are in constant motion. Their interperiodic and target-related distribution is becoming increasingly difficult.

The partial dependencies require a precise examination of the effects on the addressees under commercial and tax law. All tax accounting models assume unchanged tax law data, the exclusive existence of profit taxes and the continuous existence of maneuvering masses. The pagatorial tax profit, the loss situation and the international influences therefore represent additional problem areas specific to the species. At least two-year-related checklists are mandatory about the potential increase and reduction measures that can be considered for the specific addressee and legal form-related use.

Progression and interest rate effects must be taken into account in parallel. The tax balance sheet policy must begin in a decision-oriented manner across all types of tax in advance of the balance sheet transactions. After that, only the more or less narrow bandwidths and> options for accounting and valuation in the annual financial statements remain. For small, medium-sized and large companies, special differentiations and behaviors must be observed, taking into account the typical influences of the legal form.

The “international tax accounting policy” has so far hardly been discussed, or only in the context of a structured income tax policy; here it mostly flows into an international transfer pricing and international corporate tax policy. At national level, a distinction must be made between the accounting tax determination policy and the pagatory tax determination policy. The business typifications for the legal forms must be used for tax purposes, e.g. B. differentiate between sole proprietorships, sole proprietorships, joint ventures, personal corporations, public companies, international unitary companies and international groups.

The current maneuvering masses relate, taking into account the interests, objectives, profit or loss situations, above all to the exhaustion of the options as well as the depreciation and provisioning policy as well as the tax-free reserves and their dissolution. Special problems arise from the tax-economic interdependencies in restructuring, from the influences of the euro changeover and the Europeanization of tax profit determination, especially in corporations and tax audits. These influences suggest a revolving tax balance sheet planning. In the long term, the importance of tax accounting policy will weaken due to the growing role of indirect taxes.

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