Diskussionsbeitrag / Discussion Paper. Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung
Unlike 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 a weaving 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 Federal Ministry of Finance initiated an online survey addressed to the tax advisers. The study and its results are critically reviewed with regard to methodology, previous insights, and the earlier proposal.
If 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.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 231 (2011)
Issue (Month): 4 (August)
|Contact details of provider:|| Web page: http://www.degruyter.com|
|Order Information:||Web: http://www.degruyter.com/view/j/jbnst|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Enrico SchÃ¶bel, 2010. "Self-Regulated Markets for Professional Legal Services: The Case of Tax Intermediaries," Journal of Economic Issues, M.E. Sharpe, Inc., vol. 44(2), pages 497-504, June.
- Lars P. Feld & Friedrich Schneider, 2010. "Survey on the Shadow Economy and Undeclared Earnings in OECD Countries," German Economic Review, Verein für Socialpolitik, vol. 11, pages 109-149, 05.
- Bruno S. Frey & Lars P. Feld, 2002. "Deterrence and Morale in Taxation: An Empirical Analysis," CESifo Working Paper Series 760, CESifo Group Munich.
- Slemrod, Joel & Yitzhaki, Shlomo, 2002.
"Tax avoidance, evasion, and administration,"
Handbook of Public Economics,
in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470
- Elffers, Henk & Robben, Henry S. J. & Hessing, Dick J., 1992. "On measuring tax evasion," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 545-567, December.
- Naomi E. Feldman & Joel Slemrod, 2007. "Estimating tax noncompliance with evidence from unaudited tax returns," Economic Journal, Royal Economic Society, vol. 117(518), pages 327-352, 03.
When requesting a correction, please mention this item's handle: RePEc:jns:jbstat:v:231:y:2011:i:4:p:558-571. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Peter Golla)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.