Accounting Analytics

Author(s): 

Jannis Bischof, Dirk Simons, Johannes Voget, Davud Rostam-Afschar, Philipp Dörrenberg

Cooperation Partners:

DFG, German Research Foundation, Paderborn University, HU Berlin, LMU Munich, Frankfurt School of Finance and Management, WHU – Otto Beisheim School of Management, European School of Management and Technology Berlin, Goethe University Frankfurt (...)

Bundes­verband der Deutschen Industrie, Institut für Mittelstand, Zentralverband des Deutschen Handwerks (...)

Description:

The German Business Panel (GBP) is a representative panel of managers bearing responsibilities for accounting and tax matters in German firms. These representatives are surveyed on a semi-annual basis on topics in the area of financial accounting, managerial accounting and taxation.

Let us know what you want to know about firm behavior! Both firms and researchers may submit survey questions for possible inclusion in the survey. From all submissions, firms can vote for inclusion in a list of top research questions. A scientific committee will select the most suitable questions for possible inclusion in the survey. On a regular basis, we provide indicators for tax sentiments and other relevant issues.

Link to website: https://gbpanel.org/

Author(s): 

Christoph Spengel, Alexander Maedche, Sven Scheu, Sarah Winter

Cooperation Partners: 

Institute of Information Systems and Marketing (IISM) at KIT, EnBW AG

Description:

Tax departments are facing new regulatory requirements to provide an increasing amount of information to tax authorities. Thus, being able to process structured and unstructured tax data in a timely manner and improve decision making processes is essential. 

We collaborate with a major German energy supplier to develop new concepts for the digital trans­formation of the tax function. The project focuses on optimizing processes in the tax department through digital means and enhancing existing tax information systems and intragroup information processing. The project also aims at developing data-driven intelligent assistant functions to support decision-making processes using Process Mining, Business Intelligence, and more generally spoken Data Science.

Author(s): 

Hannah Gundert, Christoph Spengel, Stefan Weck

Cooperation Partners:

Chair of Business Administration and Taxation II, Taxation and Finance

Description:

The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks to bolster tax trans­parency requirements for multinational enterprises (MNEs), with the objective of reducing disparities in international tax planning potential when compared to smaller, domestic firms. However, the efficacy of public CbCR in achieving this objective hinges on equitable treatment of MNEs, irrespective of their geographical location. In this study, we examine whether the public CbCR Directive introduces unintended disparities between (1) MNEs domiciled in different EU member states and (2) MNEs domiciled within and outside of the EU. We conclude that the current form and implementation of the directive likely introduces unintended disparities, contrary to the intended goal of establishing a level playing field, and suggest stronger guidance and fewer trans­position options.