The German Federal Court of Audit's observations of and comments on tax administration and tax compliance
AbstractAuditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the official income statistics and tax statistics) was neither systematically collected, nor otherwise made accessible for systematic research. However, the BRH selectively observes taxpayers? and tax administrators? behaviour and, on the basis of its audit experiences, comments on tax enforcement and tax compliance. Such recommendations are not just increasingly given by the BRH, but also increasingly considered in political decision making processes. Although the findings are not a representative sample of the German taxpayers? behaviour, they make up available information on tax compliance behaviour in Germany and, therefore, are worth discussing in light of modern economic theories of tax compliance. The reported facts are an appropriate foundation of case studies. --
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by University of Erfurt, Faculty of Economics, Law and Social Sciences in its series Discussion Papers with number 2006,002E.
Date of creation: 2006
Date of revision:
supreme auditing institutions; German Federal Court of Audit; tax administration; tax compliance; tax evasion; tax morality; transactional costs;
Find related papers by JEL classification:
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Social and Economic Stratification
- P16 - Economic Systems - - Capitalist Systems - - - Political Economy of Capitalism
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statistics
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).
If references are entirely missing, you can add them using this form.