Developmenting a system for calculating corporation Taxes at the example of Germany, Austria and Switzerland

Objective target of this thesis is the development of an own systems (like EMTR or EATR) to measure the international burdens of company taxation with liquidity-oriented appraoch in comparison tothe well known tax measunring maodels. The developed system called "PATK" analyzes the minimumtaxation which would arise without application of detailed national accounting regulations.Any tax privileged by accounting
regulations,investment free allowances or other country typical subsidy are not included in this model