Research Overview Credit Rating Advisory for Tax Advisors

Contents

List of Tables

List of Figures

1 Introduction
1.1 SUBJECT MATTER OF THE THESIS
1.1.1 Basics on Market Trends in the Tax Consultancy Branch
1.1.2 Competitive Pressures upon Tax Consultants by Other Service Providers
1.1.3 Extension of the Scope of Operations in Response to Market Trends
1.1.4 Definition of Credit Rating Advisory Services
1.2 BREAKDOWN OF SUBJECT MATTER INTO TWO MAIN PARTS AND PARTIAL HYPOTHESES

2 Objectives and Methodology
2.1 THE UNDERLYING CAUSE AND THE THESIS OBJECTIVE
2.2 BASIC THESIS BREAKDOWN INTO PARTIAL THESES
2.3 TRANSFORMING THE PARTIAL THESES INTO HYPOTHESES
2.3.1 Generally on the Hypotheses
2.3.2 Hypothesis from Partial Thesis 1
2.3.3 Hypothesis from Partial Thesis 2
2.3.4 Hypothesis from Partial Thesis 3
2.3.5 Hypothesis from Partial Thesis 4
2.4 METHOD FOR VERIFYING THE PARTIAL THESES
2.4.1 Method for Examining the Credit Rating Advisory Services - Hypotheses 1 and
2.4.2 Examination of the Potential for Credit Rating Advisory Services - Hypothesis 3
2.4.3 Method for Implementation in the Market - Hypothesis 4
2.5 METHODOLOGY OF THE EMPIRICAL SURVEYS
2.5.1 Data Gathering Method under Both of the Surveys
2.5.2 Weighting in the Survey According to Numbers of Authorised Tax Advisors
2.5.3 Bank Selection and Assessment according to Regional Significance
2.5.4 Summary of the Selection Criteria and Outline of the Research Method

3 Desk Research

4 Results
4.1 RESULT FOR HYPOTHESIS 1
4.1.1 Statutory Tasks of Tax Consultants
4.1.2 Activities of Tax Consultants Subject to Agreement
4.1.3 Restrictions to Credit Rating Advisory Services under the Law of Tax Advisors
4.1.4 Legal Restrictions to Credit Rating Advisory Services
4.1.5 Verification of Hypothesis 1
4.2 RESULT FOR HYPOTHESIS 2
4.2.1 Generally on Qualification for Credit Rating Advisory Services
4.2.2 Verification of Hypothesis 2
4.3 GENERALLY ON HYPOTHESES 3 AND 4
4.3.1 Preliminary Note on Hypotheses 3 and 4
4.3.2 The Planned Sample Size
4.3.3 The Sample of Banks to Include in the Selection
4.3.4 The Sample of Tax Consultants to Include in the Selection
4.3.5 Initial Pretest Ahead of the Survey
4.3.6 Implementation of the Data Collection Effort
4.4 RESULT FOR HYPOTHESIS 3
4.4.1 Return Rate in the Survey
4.4.2 Sample Spread
4.4.3 Evaluation of the Results of the Online Survey: General
4.4.4 Evaluation of the Online Survey - Rating Practices by Banks
4.4.5 Evaluation of the Online Survey - Bank Internal Measures
4.4.6 Evaluation of the Online Survey - Impact on Rating
4.4.7 Verification of Hypothesis 3
4.5 RESULT FOR HYPOTHESIS 4
4.5.1 The Return Rate in the Survey
4.5.2 Sample Spread
4.5.3 Evaluation of the Online Survey - Current Credit Rating Advisory Services
4.5.4 Evaluation of the Online Survey - Future Potential
4.5.5 Verification of Hypothesis 4

5 Discussion

6 Conclusion
6.1 SUMMARY AND THE RESULTS OF THE EMPIRICAL SURVEY FOR BANKS
6.2 SUMMARY AND THE RESULTS OF THE EMPIRICAL SURVEY FOR TAX CONSULTANTS
6.3 SUMMARY AND THE THESIS OUTPUT

7 References

8 Appendices
8.1 THE SURVEY FORMS AND SETTINGS FOR BANKS
8.2 THE SURVEY FORMS AND SETTINGS FOR TAX CONSULTANTS
8.3 RETURN HISTORY FOR THE SURVEY WITH BANKS
8.4 RETURN HISTORY FOR THE SURVEY WITH TAX CONSULTANTS
8.5 RETURNS FOR THE SURVEY WITH BANKS ACCORDING TO GEOGRAPHICAL LOCATION
8.6 RETURNS FOR THE SURVEY WITH TAX CONSULTANTS ACCORDING TO GEOGRAPHICAL LOCATION