Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung
AbstractUnlike economic theories of tax law enforcement, real income tax law application requires thorough interpretation of the law and the actual facts with regard to tax purposes. The automatic assessment produced by a computer program in German tax offices suggests the existence of a mechanically operated taxation akin to aweaving mill.However, empirical studies of tax administrations in the USA, the Netherlands, and Switzerland, as well as examinations carried out by the German Courts of Audit shed light on a subjective information revealing and decision making process. Unfortunately, the German tax administration does not provide individual tax assessment and tax compliance data which could be empirically analysed in comparison with the findings from abroad. Empirical economic studies are required to answer the question of how the German income tax law is applied. Thus, an expert questionnaire was developed and successfully pre-tested in tax offices with the aim of encouraging a nationwide study. A research proposal suggested interviewing tax advisers on their professional experience with tax offices. The German FederalMinistry of Finance initiated an online survey addressed to the tax advisers. The study and its results are critically reviewed with regard tomethodology, previous insights, and the earlier proposal.
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Bibliographic InfoArticle provided by Justus-Liebig University Giessen, Department of Statistics and Economics in its journal Journal of Economics and Statistics.
Volume (Year): 231 (2011)
Issue (Month): 4 (August)
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More information through EDIRC
Tax administration; tax assessment; tax adviser; expert interview; survey;
Find related papers by JEL classification:
- C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
- P16 - Economic Systems - - Capitalist Systems - - - Political Economy of Capitalism
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