Research Paper (postgraduate) from the year 2011 in the subject Business economics - Accounting and Taxes, grade: sehr gut, language: English, abstract: According to a study by Sutter, 56% of tax consultancies in 2005 viewed their position in a twoyear outlook as "rather good, with 11% even finding the outlook "very good. On the other end of the scale, the pessimists comprised merely 11% of the respondents, judging their perspective as "rather bad. 30% had neutral expectations and 2% made no indication. The optimism in the meantime has been rather restrained. The general economic crisis soured the mood of 2005. The 2008 branch report by Sparkassen Finanzgruppe for the branches of auditors and tax consultancies draws a conclusion that turnovers of tax consultancies saw a negative development already in the fourth quarter of 2007. The income of tax consultancies in fees mainly depends on turnover and profits of commercial enterprises, which means that the negative market trends for tax consultancies follow with a delay the general developments.[.]

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Dr. Thomas Laufer, MBA ist selbständiger Steuerberater und Rating-Advisor des DStV e.V.. In eigener Kanzlei in Freudenstadt im Schwarzwald vertritt und berät er Mandanten aller Rechtsformen und Größen. Neben der Kanzlei fungiert er als Autor und Dozent im Bereich des Managements, Steuerrechts und der Ratingberatung. Spezielles Fachwissen hat er in der Unternehmensbewertung mit einer Personenzertifizierung nach DIN EU 17024.