Steuerliche Pauschalierung: Automatisierter Anwendungsleitfaden

Abstract

The Austrian Income Tax Act distinguishes between four different forms of profit determination. These are the comparison of business assets according to § 4 (1) or § 5 (1) EStG, the income and expenditure account according to § 4 (3) EStG and the lump-sum calculation according to § 17 EStG. For people with little specialist knowledge, the range of options for determining profits can pose a problem. It is advisable for all persons who are entrepreneurially active to deal with the determination of profit. Especially at the beginning of an entrepreneurial activity, it would make sense to deal with the topic of the appropriate method of profit determination. In the income tax guidelines, lump-sum taxation is mentioned as a simplified form of profit determination, which results in an advantage for companies by reducing the administrative burden. In order to determine the appropriate form of profit determination, the requirements for its application must also be met. The work comprises a theoretical part, in which the legal methodology was dealt with, and an empirical part, in the course of which an Excel tool was developed to select the appropriate type of profit calculation. The tool was then validated by means of a survey. In order to quickly and roughly determine the type of profit calculation, it is particularly important to know what type of income and form of business is involved, what turnover is generated and whether there is an obligation to keep accounts in accordance with § 189 BAO. In order for this form of calculation to be used, it must be clear in the tax return that the profit calculation method is being used. As part of the empirical study, 50 tax experts and accountants took part in the survey "Excel tool for selecting the profit determination method". 41 participants stated that they would use the tool themselves to determine the appropriate profit determination method. The survey showed that the majority of respondents rated the tool positively in terms of its features and benefits. Ultimately, the experts stated that the topic of lump sums and generally the types of profit determination are usually too complex for entrepreneurs without prior knowledge to quickly deal with suitable profit determination and finally calculate the actual profit. Nevertheless, the tool offers a good, detailed overview for both entrepreneurs and tax experts.

Date of Award	2024
Original language	German (Austria)
Supervisor	Marina Luketina (Supervisor)