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March 18, 2026The Accounting Review

Income Taxes and Income Tax Allocation Under the Entity Concept.

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Authors

DLDavid H. LiOrange County School

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Implication

This article explores tax allocation under the entity concept, highlighting managerial control over income tax costs.

Key Points

  • The aim is to analyze income tax allocation and its implications under the entity concept.
  • Examination of corporate income taxes within the entity concept framework.
  • Discussion of managerial strategies for controlling tax costs.
  • Analysis of the relationship between plant modernization and tax expenses.
  • Income taxes are viewed as a cost impacted by management decisions.
  • Management can reduce tax costs through continuous improvements in operations.
  • Abandoning modernization efforts leads to increased income tax expenses.

Cite This Study

David H. Li (1961) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a55a7https://doi.org/10.2308/tar-7095921
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Also Consider

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

  1. 1TREATMENT OF INCOME TAXES IN CORPORATION INCOME STATEMENTS.1945
  2. 2Tax Allocation: A Macro Approach.1965
  3. 3INCOME TAXES IN FINANCIAL STATEMENTS.1957
  4. 4Tax Allocation in Perspective.1966
  5. 5THE TREATMENT OF INCOME TAXES BY THE 1957 AAA STATEMENT.1958 · 1 citations