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March 18, 2026The Accounting Review

Tax Allocation: A Macro Approach.

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Authors

WMWilliam H. MateerFinancial Research (Hungary)

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Implication

Macro approach investigates income taxes as expenses influencing net income reporting and management.

Key Points

  • The research aims to classify income taxes as expenses and explore the implications for financial accounting under economic conditions.
  • Analysis of income taxes as expenses under normal economic conditions.
  • Examination of the accounting principle of matching costs and revenues.
  • Evaluation of alternative tax deduction methods for net income calculation.
  • Income taxes are classified as expenses that affect net income calculations.
  • Adjustment for tax deductions can vary based on depreciation figures used.
  • Aligning tax disbursements with revenue recognition improves financial accuracy.

Cite This Study

William H. Mateer (1965) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a22c4https://doi.org/10.2308/tar-4482809
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Tax Allocation in Perspective.1966
  2. 2The Nature of Taxes and the Matching Principle.1965
  3. 3Difficulties in Tax Allocation on General Price-Level Increases.1968
  4. 4Tax Allocation and Non-Historical Financial Statements.1969
  5. 5Reconciling Economic Depreciation with Tax Allocation.1974