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Die Nachfrage nach Steuerberatungsleistungen: Evidenz für deutsche Steuerpflichtige
[The Demand for Tax Preparation Services: Evidence from German Taxpayers]

Author

Listed:
  • Felix Bransch

    (Otto-von-Guericke-Universität Magdeburg)

  • Paul Gurr

    (Universität Rostock)

Abstract

Zusammenfassung In diesem Beitrag analysieren wir die Determinanten der Steuerberaternachfrage unter Verwendung von Befragungsdaten. Zusätzlich zur bisherigen Literatur finden wir, dass Steuerpflichtige, die Betriebsvermögen und Immobilien besitzen, einer Vollzeitbeschäftigung nachgehen und die Hilfe von Finanzberatern nutzen, mit einer höheren Wahrscheinlichkeit Steuerberatungsleistungen nachfragen. Andererseits ist die Wahrscheinlichkeit, Steuerberatungsleistungen nachzufragen, niedriger für Steuerpflichtige, die Aktien oder Fonds besitzen und ihre Steuererklärung mit Hilfe von Freunden oder Verwandten erstellen. Wir finden, dass das Finanzwissen negativ und die kognitiven Fähigkeiten positiv mit der Nachfrage nach Beratungsleistungen korrelieren. Im Kontrast zu vorherigen Studien finden wir, dass Steuerpflichtige in den neuen Bundesländern mehr und Steuerpflichtige mit Zinseinkünften weniger Steuerberatungsleistungen nachfragen.

Suggested Citation

  • Felix Bransch & Paul Gurr, 2019. "Die Nachfrage nach Steuerberatungsleistungen: Evidenz für deutsche Steuerpflichtige [The Demand for Tax Preparation Services: Evidence from German Taxpayers]," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 245-270, November.
    • Handle: RePEc:spr:sjobre:v:71:y:2019:i:3:d:10.1007_s41471-019-00076-y
    DOI: 10.1007/s41471-019-00076-y
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    References listed on IDEAS

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