---
_id: '61502'
abstract:
- lang: eng
text: This study introduces sloppiness---the inaccurate preparation of supporting
information during tax disputes---as a neglected but critical factor influencing
taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections
in the internal information environment, exacerbated by structural uncertainty
over litigation outcomes (factual dimension), and from strategic aversion to compliance
effort (strategic dimension). We examine whether and to what extent improved documentation
and engaging an internal monitoring expert can mitigate sloppiness and prevent
litigation. Using a game-theoretic model, we derive equilibrium strategies for
a tax manager's compliance effort, a monitoring expert's dispute resolution effort,
and a tax authority's litigation decision. Absent a monitoring expert, we find
that improved documentation consistently reduces the litigation probability. However,
when a monitoring expert is present, we surprisingly find that improved documentation
crowds out compliance effort and can increase the litigation probability. Overall,
our results suggest that sloppiness can be overcome either through strong documentation
alone or by engaging a monitoring expert when documentation is weak, with the
latter approach becoming more attractive as the dispute resolution costs decline.
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Dyck D, Lorenz J, Sureth-Sloane C. Sloppiness in Tax Disputes: How to Prevent
Litigation?; 2025.'
apa: 'Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Sloppiness in Tax
Disputes: How to Prevent Litigation?'
bibtex: '@book{Dyck_Lorenz_Sureth-Sloane_2025, series={Working Papers Dissertations
155}, title={Sloppiness in Tax Disputes: How to Prevent Litigation?}, author={Dyck,
Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={Working
Papers Dissertations 155} }'
chicago: 'Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Sloppiness
in Tax Disputes: How to Prevent Litigation? Working Papers Dissertations 155,
2025.'
ieee: 'D. Dyck, J. Lorenz, and C. Sureth-Sloane, Sloppiness in Tax Disputes:
How to Prevent Litigation? 2025.'
mla: 'Dyck, Daniel, et al. Sloppiness in Tax Disputes: How to Prevent Litigation?
2025.'
short: 'D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to
Prevent Litigation?, 2025.'
date_created: 2025-10-02T08:34:26Z
date_updated: 2025-10-02T08:34:52Z
department:
- _id: '187'
language:
- iso: eng
series_title: Working Papers Dissertations 155
status: public
title: 'Sloppiness in Tax Disputes: How to Prevent Litigation?'
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '62175'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Giese H, Schulz KA, Sureth-Sloane C. Paragraphen und Künstliche Intelligenz
meistern: Welche Steuerprofis Unternehmen suchen. . Frankfurter Allgemeine
Zeitung. 2025.'
apa: 'Giese, H., Schulz, K. A., & Sureth-Sloane, C. (2025). Paragraphen und
Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . Frankfurter
Allgemeine Zeitung, 261(16).'
bibtex: '@article{Giese_Schulz_Sureth-Sloane_2025, title={Paragraphen und Künstliche
Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. }, volume={261},
number={16}, journal={Frankfurter Allgemeine Zeitung}, author={Giese, Henning
and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025} }'
chicago: 'Giese, Henning, Kim Alina Schulz, and Caren Sureth-Sloane. “Paragraphen
und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .”
Frankfurter Allgemeine Zeitung, 2025.'
ieee: 'H. Giese, K. A. Schulz, and C. Sureth-Sloane, “Paragraphen und Künstliche
Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. ,” Frankfurter
Allgemeine Zeitung, vol. 261, no. 16, 2025.'
mla: 'Giese, Henning, et al. “Paragraphen und Künstliche Intelligenz meistern: Welche
Steuerprofis Unternehmen suchen. .” Frankfurter Allgemeine Zeitung, vol.
261, no. 16, 2025.'
short: H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261
(2025).
date_created: 2025-11-13T08:10:41Z
date_updated: 2025-11-13T08:11:00Z
department:
- _id: '187'
intvolume: ' 261'
issue: '16'
language:
- iso: ger
publication: Frankfurter Allgemeine Zeitung
publication_date: 2025-11-10
publication_status: published
status: public
title: 'Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen
suchen. '
type: newspaper_article
user_id: '97894'
volume: 261
year: '2025'
...
---
_id: '62733'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Anna-Lena
full_name: Moosmann, Anna-Lena
last_name: Moosmann
- first_name: Zoltán
full_name: Novotny-Farkas, Zoltán
last_name: Novotny-Farkas
citation:
ama: Bornemann T, Moosmann A-L, Novotny-Farkas Z. The Consequences of Abandoning
the Quarterly Reporting Mandate in the Prime Market Segment. European Accounting
Review. 2025;34(1):89-122. doi:10.1080/09638180.2023.2239298
apa: Bornemann, T., Moosmann, A.-L., & Novotny-Farkas, Z. (2025). The Consequences
of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment. European
Accounting Review, 34(1), 89–122. https://doi.org/10.1080/09638180.2023.2239298
bibtex: '@article{Bornemann_Moosmann_Novotny-Farkas_2025, title={The Consequences
of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment}, volume={34},
DOI={10.1080/09638180.2023.2239298},
number={1}, journal={European Accounting Review}, author={Bornemann, Tobias and
Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}, year={2025}, pages={89–122} }'
chicago: 'Bornemann, Tobias, Anna-Lena Moosmann, and Zoltán Novotny-Farkas. “The
Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market
Segment.” European Accounting Review 34, no. 1 (2025): 89–122. https://doi.org/10.1080/09638180.2023.2239298.'
ieee: 'T. Bornemann, A.-L. Moosmann, and Z. Novotny-Farkas, “The Consequences of
Abandoning the Quarterly Reporting Mandate in the Prime Market Segment,” European
Accounting Review, vol. 34, no. 1, pp. 89–122, 2025, doi: 10.1080/09638180.2023.2239298.'
mla: Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting
Mandate in the Prime Market Segment.” European Accounting Review, vol.
34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298.
short: T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review
34 (2025) 89–122.
date_created: 2025-12-02T08:31:36Z
date_updated: 2025-12-02T08:35:41Z
department:
- _id: '187'
doi: 10.1080/09638180.2023.2239298
intvolume: ' 34'
issue: '1'
language:
- iso: eng
page: 89-122
publication: European Accounting Review
quality_controlled: '1'
status: public
title: The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime
Market Segment
type: journal_article
user_id: '96670'
volume: 34
year: '2025'
...
---
_id: '62732'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Sylvia
full_name: Auer, Sylvia
last_name: Auer
- first_name: Eva
full_name: Eberhartinger, Eva
last_name: Eberhartinger
citation:
ama: Bornemann T, Auer S, Eberhartinger E. Does Fair Value Taxation Affect Banks’
Investment Portfolio and Risk-Taking? Journal of the American Taxation Association.
2025;47(1):7-30. doi:10.2308/JATA-2022-019
apa: Bornemann, T., Auer, S., & Eberhartinger, E. (2025). Does Fair Value Taxation
Affect Banks’ Investment Portfolio and Risk-Taking? Journal of the American
Taxation Association, 47(1), 7–30. https://doi.org/10.2308/JATA-2022-019
bibtex: '@article{Bornemann_Auer_Eberhartinger_2025, title={Does Fair Value Taxation
Affect Banks’ Investment Portfolio and Risk-Taking?}, volume={47}, DOI={10.2308/JATA-2022-019},
number={1}, journal={Journal of the American Taxation Association}, author={Bornemann,
Tobias and Auer, Sylvia and Eberhartinger, Eva}, year={2025}, pages={7–30} }'
chicago: 'Bornemann, Tobias, Sylvia Auer, and Eva Eberhartinger. “Does Fair Value
Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the
American Taxation Association 47, no. 1 (2025): 7–30. https://doi.org/10.2308/JATA-2022-019.'
ieee: 'T. Bornemann, S. Auer, and E. Eberhartinger, “Does Fair Value Taxation Affect
Banks’ Investment Portfolio and Risk-Taking?,” Journal of the American Taxation
Association, vol. 47, no. 1, pp. 7–30, 2025, doi: 10.2308/JATA-2022-019.'
mla: Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment
Portfolio and Risk-Taking?” Journal of the American Taxation Association,
vol. 47, no. 1, 2025, pp. 7–30, doi:10.2308/JATA-2022-019.
short: T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation
Association 47 (2025) 7–30.
date_created: 2025-12-02T08:27:14Z
date_updated: 2025-12-02T08:28:36Z
department:
- _id: '187'
doi: 10.2308/JATA-2022-019
intvolume: ' 47'
issue: '1'
language:
- iso: eng
page: 7-30
publication: Journal of the American Taxation Association
quality_controlled: '1'
status: public
title: Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?
type: journal_article
user_id: '96670'
volume: 47
year: '2025'
...
---
_id: '62110'
author:
- first_name: Korinna
full_name: Schönhärl, Korinna
last_name: Schönhärl
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Schönhärl K, Sureth-Sloane C. Steuern und Steuergerechtigkeit – Ein Gespräch.
Ethik und Gesellschaft. 2025;19 (2): Die andere Seite der sozialen Gerechtigkeit:
Eine gerechtere Finanzierung steigender öffentlicher Ausgaben:1-31. doi:10.18156/eug-2-2025-art-2.'
apa: 'Schönhärl, K., & Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit
– Ein Gespräch. Ethik und Gesellschaft, 19 (2): Die andere Seite der
sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben,
1–31. https://doi.org/10.18156/eug-2-2025-art-2.'
bibtex: '@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit
– Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit:
Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={10.18156/eug-2-2025-art-2.},
journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane,
Caren}, year={2025}, pages={1–31} }'
chicago: 'Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit
– Ein Gespräch.” Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen
Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025):
1–31. https://doi.org/10.18156/eug-2-2025-art-2.'
ieee: 'K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein
Gespräch,” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite der sozialen
Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben,
pp. 1–31, 2025, doi: 10.18156/eug-2-2025-art-2.'
mla: 'Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit
– Ein Gespräch.” Ethik und Gesellschaft, vol. 19 (2): Die andere Seite
der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher
Ausgaben, 2025, pp. 1–31, doi:10.18156/eug-2-2025-art-2.'
short: 'K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere
Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher
Ausgaben (2025) 1–31.'
date_created: 2025-11-06T10:38:32Z
date_updated: 2025-12-15T12:56:33Z
department:
- _id: '187'
doi: 10.18156/eug-2-2025-art-2.
language:
- iso: ger
page: 1-31
publication: Ethik und Gesellschaft
publication_status: published
status: public
title: Steuern und Steuergerechtigkeit – Ein Gespräch
type: journal_article
user_id: '96670'
volume: '19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung
steigender öffentlicher Ausgaben'
year: '2025'
...
---
_id: '46047'
abstract:
- lang: eng
text: This study examines the impact of tax certainty through advance tax rulings
(ATRs) on firms' risky investments under cash flow and tax uncertainty. Both firms
and governments have expressed growing concern about increasing tax uncertainty,
due to frequent tax reforms and the difficulty in applying ambiguous tax laws
and anticipating audit outcomes. One remedy is the provision of ATRs, which offer
upfront clarification of tax issues to reduce tax uncertainty and increase risk-taking.
We analyze how these uncertainties, along with different tax rates, loss offset
provisions, and ATR fees affect investment strategies. Our results suggest, first,
that ATRs encourage riskier investments, particularly in tax regimes with generous
loss offsets. We identify optimal ranges of ATR fees that benefit firms and tax
authorities. Second, we show that it may be beneficial to design ATRs with a low
or negative fee. Third, our study reveals a U-shaped relationship between firms'
risk aversion and their willingness to pay for tax certainty, with willingness
being higher for firms at low or high levels of risk aversion. In contrast, moderately
risk-averse firms are only willing to accept low fees. Overall, our results highlight
the importance of low-cost tax certainty combined with generous loss offset provisions
to encourage risky investments.
author:
- first_name: An
full_name: Chen, An
last_name: Chen
- first_name: Peter
full_name: Hieber, Peter
last_name: Hieber
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The
Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.;
2025. doi:10.1007/s10797-025-09930-8
apa: Chen, A., Hieber, P., & Sureth-Sloane, C. (2025). How Much to Pay for
Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss
Offset and Tax Uncertainty. https://doi.org/10.1007/s10797-025-09930-8
bibtex: '@book{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty?
The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax
Uncertainty}, DOI={10.1007/s10797-025-09930-8},
author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }'
chicago: Chen, An, Peter Hieber, and Caren Sureth-Sloane. How Much to Pay for
Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss
Offset and Tax Uncertainty, 2025. https://doi.org/10.1007/s10797-025-09930-8.
ieee: A. Chen, P. Hieber, and C. Sureth-Sloane, How Much to Pay for Tax Certainty?
The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax
Uncertainty. 2025.
mla: Chen, An, et al. How Much to Pay for Tax Certainty? The Role of Advance
Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. 2025,
doi:10.1007/s10797-025-09930-8.
short: A. Chen, P. Hieber, C. Sureth-Sloane, How Much to Pay for Tax Certainty?
The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax
Uncertainty, 2025.
date_created: 2023-07-13T12:03:15Z
date_updated: 2026-01-12T12:24:11Z
department:
- _id: '187'
doi: 10.1007/s10797-025-09930-8
jel:
- G11
- H25
- M41
- M42
- M48
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1007/s10797-025-09930-8
oa: '1'
publication_status: published
status: public
title: How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky
Investment under Loss Offset and Tax Uncertainty
type: working_paper
user_id: '96670'
year: '2025'
...
---
_id: '63470'
author:
- first_name: Laura
full_name: Wiredu, Laura
id: '69559'
last_name: Wiredu
citation:
ama: Wiredu L. Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study
of Medium-Term Effects. Junior Management Science. 2025;10(4):985-1008.
doi:10.582/jums/v10i4pp985-1008
apa: Wiredu, L. (2025). Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects. Junior Management Science, 10(4),
985–1008. https://doi.org/10.582/jums/v10i4pp985-1008
bibtex: '@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax?
An Empirical Study of Medium-Term Effects}, volume={10}, DOI={10.582/jums/v10i4pp985-1008},
number={4}, journal={Junior Management Science}, author={Wiredu, Laura}, year={2025},
pages={985–1008} }'
chicago: 'Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects.” Junior Management Science 10, no. 4 (2025):
985–1008. https://doi.org/10.582/jums/v10i4pp985-1008.'
ieee: 'L. Wiredu, “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study
of Medium-Term Effects,” Junior Management Science, vol. 10, no. 4, pp.
985–1008, 2025, doi: 10.582/jums/v10i4pp985-1008.'
mla: Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects.” Junior Management Science, vol. 10, no.
4, 2025, pp. 985–1008, doi:10.582/jums/v10i4pp985-1008.
short: L. Wiredu, Junior Management Science 10 (2025) 985–1008.
date_created: 2026-01-05T13:40:30Z
date_updated: 2026-03-19T10:17:07Z
department:
- _id: '187'
doi: 10.582/jums/v10i4pp985-1008
intvolume: ' 10'
issue: '4'
language:
- iso: eng
page: 985-1008
publication: Junior Management Science
quality_controlled: '1'
status: public
title: Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term
Effects
type: journal_article
user_id: '96670'
volume: 10
year: '2025'
...
---
_id: '49868'
author:
- first_name: Lena
full_name: Schön, Lena
last_name: Schön
- first_name: Benjamin
full_name: Graßl, Benjamin
last_name: Graßl
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Schön L, Graßl B, Giese H. Die Kriterien und Zusammensetzung der EU-Blacklist
als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer
und Wirtschaft. Published online 2024:71-92.
apa: Schön, L., Graßl, B., & Giese, H. (2024). Die Kriterien und Zusammensetzung
der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische
Würdigung. Steuer und Wirtschaft, 71–92.
bibtex: '@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung
der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische
Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin
and Giese, Henning}, year={2024}, pages={71–92} }'
chicago: Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung
der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische
Würdigung.” Steuer und Wirtschaft, 2024, 71–92.
ieee: L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist
als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” Steuer
und Wirtschaft, pp. 71–92, 2024.
mla: Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als
Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer
und Wirtschaft, 2024, pp. 71–92.
short: L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
date_created: 2023-12-19T13:02:51Z
date_updated: 2024-02-01T12:20:46Z
department:
- _id: '187'
language:
- iso: ger
page: 71-92
publication: Steuer und Wirtschaft
status: public
title: Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes
– Eine kritische Würdigung
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '50747'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Eleonore
full_name: Kaluza-Thiesen, Eleonore
last_name: Kaluza-Thiesen
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Komplexität von Verrechnungspreisen
und Tax Compliance: Einblicke in deutsche Unternehmen. Deutsches Steuerrecht.
2024;62(17):914-921.'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2024).
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche
Unternehmen. Deutsches Steuerrecht, 62(17), 914–921.'
bibtex: '@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2024, title={Komplexität
von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen},
volume={62}, number={17}, journal={Deutsches Steuerrecht}, author={Greil, Stefan
and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren},
year={2024}, pages={914–921} }'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
“Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche
Unternehmen.” Deutsches Steuerrecht 62, no. 17 (2024): 914–21.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Komplexität
von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen,”
Deutsches Steuerrecht, vol. 62, no. 17, pp. 914–921, 2024.'
mla: 'Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance:
Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht, vol. 62, no.
17, 2024, pp. 914–21.'
short: S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht
62 (2024) 914–921.
date_created: 2024-01-23T10:18:15Z
date_updated: 2024-04-22T15:36:16Z
department:
- _id: '187'
intvolume: ' 62'
issue: '17'
language:
- iso: ger
page: 914-921
publication: Deutsches Steuerrecht
status: public
title: 'Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche
Unternehmen'
type: journal_article
user_id: '74000'
volume: 62
year: '2024'
...
---
_id: '55658'
author:
- first_name: Mehrzad
full_name: Azmi Shabestari, Mehrzad
last_name: Azmi Shabestari
- first_name: Reyhaneh
full_name: Safaei, Reyhaneh
last_name: Safaei
citation:
ama: Azmi Shabestari M, Safaei R. The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions.
Bulletin for International Taxation. 2024;78(6):224-239. doi:10.59403/8cbkga
apa: Azmi Shabestari, M., & Safaei, R. (2024). The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions. Bulletin for International Taxation, 78(6), 224–239.
https://doi.org/10.59403/8cbkga
bibtex: '@article{Azmi Shabestari_Safaei_2024, title={The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions}, volume={78}, DOI={10.59403/8cbkga},
number={6}, journal={Bulletin for International Taxation}, author={Azmi Shabestari,
Mehrzad and Safaei, Reyhaneh}, year={2024}, pages={224–239} }'
chicago: 'Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty
Regarding Transfer Pricing Regulations and Administrative Practices on Corporate
Investment Decisions.” Bulletin for International Taxation 78, no. 6 (2024):
224–39. https://doi.org/10.59403/8cbkga.'
ieee: 'M. Azmi Shabestari and R. Safaei, “The Effect of Uncertainty Regarding Transfer
Pricing Regulations and Administrative Practices on Corporate Investment Decisions,”
Bulletin for International Taxation, vol. 78, no. 6, pp. 224–239, 2024,
doi: 10.59403/8cbkga.'
mla: Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding
Transfer Pricing Regulations and Administrative Practices on Corporate Investment
Decisions.” Bulletin for International Taxation, vol. 78, no. 6, 2024,
pp. 224–39, doi:10.59403/8cbkga.
short: M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024)
224–239.
date_created: 2024-08-20T11:09:50Z
date_updated: 2024-08-20T11:10:11Z
department:
- _id: '187'
doi: 10.59403/8cbkga
extern: '1'
intvolume: ' 78'
issue: '6'
language:
- iso: eng
page: 224-239
publication: Bulletin for International Taxation
status: public
title: The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices
on Corporate Investment Decisions
type: journal_article
user_id: '103456'
volume: 78
year: '2024'
...
---
_id: '56653'
author:
- first_name: Kirsten
full_name: Birnbaum, Kirsten
last_name: Birnbaum
- first_name: Jost H.
full_name: Heckemeyer, Jost H.
last_name: Heckemeyer
- first_name: Annette
full_name: Linau, Annette
last_name: Linau
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Birnbaum K, Heckemeyer JH, Linau A, Sureth-Sloane C. Steuerwettbewerb als Chance.
Schmalenbach IMPULSE. 2024;3:1-17. doi:https://doi.org/10.54585/OAHI2295
apa: Birnbaum, K., Heckemeyer, J. H., Linau, A., & Sureth-Sloane, C. (2024).
Steuerwettbewerb als Chance. Schmalenbach IMPULSE, 3, 1–17. https://doi.org/10.54585/OAHI2295
bibtex: '@article{Birnbaum_Heckemeyer_Linau_Sureth-Sloane_2024, title={Steuerwettbewerb
als Chance}, volume={3}, DOI={https://doi.org/10.54585/OAHI2295},
journal={Schmalenbach IMPULSE}, author={Birnbaum, Kirsten and Heckemeyer, Jost
H. and Linau, Annette and Sureth-Sloane, Caren}, year={2024}, pages={1–17} }'
chicago: 'Birnbaum, Kirsten, Jost H. Heckemeyer, Annette Linau, and Caren Sureth-Sloane.
“Steuerwettbewerb als Chance.” Schmalenbach IMPULSE 3 (2024): 1–17. https://doi.org/10.54585/OAHI2295.'
ieee: 'K. Birnbaum, J. H. Heckemeyer, A. Linau, and C. Sureth-Sloane, “Steuerwettbewerb
als Chance,” Schmalenbach IMPULSE, vol. 3, pp. 1–17, 2024, doi: https://doi.org/10.54585/OAHI2295.'
mla: Birnbaum, Kirsten, et al. “Steuerwettbewerb als Chance.” Schmalenbach IMPULSE,
vol. 3, 2024, pp. 1–17, doi:https://doi.org/10.54585/OAHI2295.
short: K. Birnbaum, J.H. Heckemeyer, A. Linau, C. Sureth-Sloane, Schmalenbach IMPULSE
3 (2024) 1–17.
date_created: 2024-10-17T07:08:29Z
date_updated: 2024-10-18T05:40:48Z
department:
- _id: '187'
doi: https://doi.org/10.54585/OAHI2295
intvolume: ' 3'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://doi.org/10.54585/OAHI2295
oa: '1'
page: 1-17
publication: Schmalenbach IMPULSE
status: public
title: Steuerwettbewerb als Chance
type: journal_article
user_id: '68607'
volume: 3
year: '2024'
...
---
_id: '56814'
abstract:
- lang: eng
text: 'This study investigates whether, how, and under what conditions the expected
positive association between cooperative compliance programs and tax compliance
is attenuated by tax complexity. Many countries have implemented cooperative compliance
programs to improve compliance, however, the effectiveness of these programs varies
across countries. I expect and find that the complexity of a country''s tax system
might impair the compliance-enhancing impact of cooperative compliance programs.
Using cross-country data of 57 countries, I find that cooperative compliance programs
generally promote compliance, except in countries with highly complex tax codes.
Moreover, these programs are positively associated with tax compliance even if
tax procedures, such as tax filing and payment or tax audits, are highly complex.
My findings suggest that cooperative compliance programs can compensate for mistrust
caused by complex tax procedures and enhance compliance. However, they may not
be effective tools to enhance compliance in complex tax codes. '
author:
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
citation:
ama: Schipp A. Too Complex to Cooperate? Tax Complexity and Cooperative Compliance.;
2024. doi:https://dx.doi.org/10.2139/ssrn.4934559
apa: Schipp, A. (2024). Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. https://dx.doi.org/10.2139/ssrn.4934559
bibtex: '@book{Schipp_2024, series={TRR 266 Accounting for Transparency Working
Paper Series No. 152}, title={Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance}, DOI={https://dx.doi.org/10.2139/ssrn.4934559},
author={Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 152} }'
chicago: Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. TRR 266 Accounting for Transparency Working Paper Series No. 152,
2024. https://dx.doi.org/10.2139/ssrn.4934559.
ieee: A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance.
2024.
mla: Schipp, Adrian. Too Complex to Cooperate? Tax Complexity and Cooperative
Compliance. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934559.
short: A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance,
2024.
date_created: 2024-10-30T07:23:13Z
date_updated: 2024-10-30T07:23:18Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4934559
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4934559
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 152
status: public
title: Too Complex to Cooperate? Tax Complexity and Cooperative Compliance
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '56817'
abstract:
- lang: eng
text: This study analyzes whether and to what extent the provision of public goods
and firms' trust in local governments' handling of local business tax revenues
are associated with firms' willingness to pay local business tax. Using survey
data on German small-and medium-sized firms, we find that the average perceived
provision of public goods is not associated with the willingness to pay local
business tax. Separating public goods into private-and business-related public
goods, we find that the perception of public goods related to the private sphere
of firms' decision-makers is associated with an increase in firms' willingness
to pay local business tax by about 10%. However, public goods related to the business
sphere show no similar association. Contradictory to the perceived provision of
public goods, we find surprisingly no association between firms' willingness to
pay local business tax and the actual provision of public goods. Trust in local
governments' handling of tax revenue increases firms' willingness to pay local
business tax significantly, with an effect size of about twice as large as for
the perception of provided private-related public goods. These findings indicate
that the handling of tax revenues exerts a more pronounced influence on firms'
willingness to pay than the actual utilization of these revenues. Documenting
tax revenue implications, we further show that the average willingness to pay
local business tax within a local government is associated with a significant
decrease in tax avoidance by about 10%. Our results inform local governments about
how the provision of public goods and the building of trust can sustainably contribute
to firms' willingness to pay local business tax. Thus, our results contribute
to the understanding of how taxes can be efficiently collected and effectively
used.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: Giese H, Heinemann-Heile V. Firms’ Willingness to Pay Local Business Tax
- The Impact of Trust and Public Goods.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4972829
apa: Giese, H., & Heinemann-Heile, V. (2024). Firms’ Willingness to Pay Local
Business Tax - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
bibtex: '@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 158}, title={Firms’ Willingness to Pay Local Business
Tax - The Impact of Trust and Public Goods}, DOI={https://dx.doi.org/10.2139/ssrn.4972829},
author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 158} }'
chicago: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Willingness to Pay
Local Business Tax - The Impact of Trust and Public Goods. TRR 266 Accounting
for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
ieee: H. Giese and V. Heinemann-Heile, Firms’ Willingness to Pay Local Business
Tax - The Impact of Trust and Public Goods. 2024.
mla: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Willingness to Pay Local
Business Tax - The Impact of Trust and Public Goods. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
short: H. Giese, V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax
- The Impact of Trust and Public Goods, 2024.
date_created: 2024-10-30T07:30:08Z
date_updated: 2024-10-30T07:30:13Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4972829
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4972829
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 158
status: public
title: Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public
Goods
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '56816'
abstract:
- lang: eng
text: This study investigates the association between the political characteristics
of countries and the complexity of the legal system. We use country-level measures
of tax complexity, democracy indicators, and election results data and find that
the degree of democracy is associated with higher overall complexity of tax systems.
This association is driven by the complexity of tax regulations. Contrastingly,
we document negative associations with the complexity of tax procedures such as
tax filings or tax audits. Moreover, we find the association between democracy
and tax system complexity to be inversely U-shaped, indicating strong autocracies
and strong democracies to reduce overall tax complexity. In further analyses,
we document that the complexity of anti-tax avoidance regulations increases with
higher levels of democracy and demonstrate that left-wing governed countries are
more prone to experience an increase in complexity through democracy than right-wing
governed countries.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
citation:
ama: Giese H, Schipp A. The Downsides of Democracy? The Case of Tax Complexity.;
2024. doi:https://dx.doi.org/10.2139/ssrn.4934571
apa: Giese, H., & Schipp, A. (2024). The Downsides of Democracy? The Case
of Tax Complexity. https://dx.doi.org/10.2139/ssrn.4934571
bibtex: '@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working
Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity},
DOI={https://dx.doi.org/10.2139/ssrn.4934571},
author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting
for Transparency Working Paper Series No. 153} }'
chicago: Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case
of Tax Complexity. TRR 266 Accounting for Transparency Working Paper Series
No. 153, 2024. https://dx.doi.org/10.2139/ssrn.4934571.
ieee: H. Giese and A. Schipp, The Downsides of Democracy? The Case of Tax Complexity.
2024.
mla: Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case
of Tax Complexity. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934571.
short: H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity,
2024.
date_created: 2024-10-30T07:27:46Z
date_updated: 2024-10-30T07:27:50Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4934571
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4934571
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 153
status: public
title: The Downsides of Democracy? The Case of Tax Complexity
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '56855'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Sureth-Sloane C, Giese H. Auswirkungen der Einführung eines Verlustrücktrags
in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer- und WirtschaftsKartei.
2024;(30):1260-1264.
apa: Sureth-Sloane, C., & Giese, H. (2024). Auswirkungen der Einführung eines
Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer-
und WirtschaftsKartei, 30, 1260–1264.
bibtex: '@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines
Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30},
journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and
Giese, Henning}, year={2024}, pages={1260–1264} }'
chicago: 'Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung
eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK
Steuer- und WirtschaftsKartei, no. 30 (2024): 1260–64.'
ieee: C. Sureth-Sloane and H. Giese, “Auswirkungen der Einführung eines Verlustrücktrags
in Österreich. Ergebnisse einer Simulationsstudie,” SWK Steuer- und WirtschaftsKartei,
no. 30, pp. 1260–1264, 2024.
mla: Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines
Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK Steuer-
und WirtschaftsKartei, no. 30, 2024, pp. 1260–64.
short: C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
date_created: 2024-11-03T18:58:16Z
date_updated: 2025-01-22T09:36:44Z
department:
- _id: '187'
issue: '30'
language:
- iso: ger
page: 1260-1264
publication: SWK Steuer- und WirtschaftsKartei
status: public
title: Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse
einer Simulationsstudie
type: journal_article
user_id: '68607'
year: '2024'
...
---
_id: '57546'
author:
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
- first_name: Joachim
full_name: Gassen, Joachim
last_name: Gassen
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Davud
full_name: Rostam-Afschar, Davud
last_name: Rostam-Afschar
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: 'Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C.
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting. Schmalenbach Journal of Business Research . Published
online 2024. doi:10.1007/s41471-024-00200-7'
apa: 'Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., & Sureth-Sloane,
C. (2024). Accounting for Transparency: a Framework and Three Applications in
Tax, Managerial, and Financial Accounting. Schmalenbach Journal of Business
Research . https://doi.org/10.1007/s41471-024-00200-7'
bibtex: '@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024,
title={Accounting for Transparency: a Framework and Three Applications in Tax,
Managerial, and Financial Accounting}, DOI={10.1007/s41471-024-00200-7},
journal={Schmalenbach Journal of Business Research }, author={Bischof, Jannis
and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane,
Caren}, year={2024} }'
chicago: 'Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar,
and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications
in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business
Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.'
ieee: 'J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane,
“Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting,” Schmalenbach Journal of Business Research ,
2024, doi: 10.1007/s41471-024-00200-7.'
mla: 'Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three
Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal
of Business Research , 2024, doi:10.1007/s41471-024-00200-7.'
short: J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane,
Schmalenbach Journal of Business Research (2024).
date_created: 2024-12-03T08:10:52Z
date_updated: 2025-02-04T08:30:59Z
department:
- _id: '187'
doi: 10.1007/s41471-024-00200-7
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication: 'Schmalenbach Journal of Business Research '
status: public
title: 'Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
and Financial Accounting'
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '35785'
author:
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Firms’ Tax Misperception.;
2024. doi:10.2139/ssrn.4300919
apa: Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2024).
Firms’ Tax Misperception. https://doi.org/10.2139/ssrn.4300919
bibtex: '@book{Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2024, series={TRR 266
Accounting for Transparency Working Paper Series No. 108}, title={Firms’ Tax Misperception},
DOI={10.2139/ssrn.4300919},
author={Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and
Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 108} }'
chicago: Heinemann-Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane.
Firms’ Tax Misperception. TRR 266 Accounting for Transparency Working Paper
Series No. 108, 2024. https://doi.org/10.2139/ssrn.4300919.
ieee: V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Firms’
Tax Misperception. 2024.
mla: Heinemann-Heile, Vanessa, et al. Firms’ Tax Misperception. 2024, doi:10.2139/ssrn.4300919.
short: V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Firms’ Tax
Misperception, 2024.
date_created: 2023-01-10T10:49:31Z
date_updated: 2025-06-04T08:20:01Z
department:
- _id: '187'
doi: 10.2139/ssrn.4300919
language:
- iso: eng
main_file_link:
- open_access: '1'
url: ' https://doi.org/10.2139/ssrn.4300919'
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 108
status: public
title: Firms' Tax Misperception
type: working_paper
user_id: '21222'
year: '2024'
...
---
_id: '63578'
author:
- first_name: Adrian
full_name: Schipp, Adrian
last_name: Schipp
- first_name: Fernando
full_name: Siahaan, Fernando
last_name: Siahaan
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity in
Tax Regulations and Tax Procedures - Evidence from a Developing Country.
apa: Schipp, A., Siahaan, F., & Sureth-Sloane, C. (n.d.). Determinants of
Tax Complexity in Tax regulations and Tax Procedures - Evidence from a Developing
Country.
bibtex: '@book{Schipp_Siahaan_Sureth-Sloane, series={TRR 266 Accounting for Transparency
Working Paper Series No. 151}, title={Determinants of Tax Complexity in Tax regulations
and Tax Procedures - Evidence from a Developing Country}, author={Schipp, Adrian
and Siahaan, Fernando and Sureth-Sloane, Caren}, collection={TRR 266 Accounting
for Transparency Working Paper Series No. 151} }'
chicago: Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. Determinants
of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing
Country. TRR 266 Accounting for Transparency Working Paper Series No. 151,
n.d.
ieee: A. Schipp, F. Siahaan, and C. Sureth-Sloane, Determinants of Tax Complexity
in Tax regulations and Tax Procedures - Evidence from a Developing Country.
.
mla: Schipp, Adrian, et al. Determinants of Tax Complexity in Tax Regulations
and Tax Procedures - Evidence from a Developing Country.
short: A. Schipp, F. Siahaan, C. Sureth-Sloane, Determinants of Tax Complexity in
Tax Regulations and Tax Procedures - Evidence from a Developing Country, n.d.
date_created: 2026-01-13T08:37:27Z
date_updated: 2026-01-13T09:24:40Z
department:
- _id: '187'
language:
- iso: eng
publication_status: unpublished
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 151
status: public
title: Determinants of Tax Complexity in Tax regulations and Tax Procedures - Evidence
from a Developing Country
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '63582'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Yuri
full_name: Piper, Yuri
id: '49955'
last_name: Piper
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte Einer Vermögensteuer
Bei Mietwohnimmobilien.; 2024.
apa: Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2024). Liquiditätseffekte
einer Vermögensteuer bei Mietwohnimmobilien.
bibtex: '@book{Maiterth_Piper_Sureth-Sloane_2024, series={TRR 266 Accounting for
Transparency Working Paper Series No. 157}, title={Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane,
Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper
Series No. 157} }'
chicago: Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. Liquiditätseffekte
Einer Vermögensteuer Bei Mietwohnimmobilien. TRR 266 Accounting for Transparency
Working Paper Series No. 157, 2024.
ieee: R. Maiterth, Y. Piper, and C. Sureth-Sloane, Liquiditätseffekte einer Vermögensteuer
bei Mietwohnimmobilien. 2024.
mla: Maiterth, Ralf, et al. Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien.
2024.
short: R. Maiterth, Y. Piper, C. Sureth-Sloane, Liquiditätseffekte Einer Vermögensteuer
Bei Mietwohnimmobilien, 2024.
date_created: 2026-01-13T09:21:58Z
date_updated: 2026-01-13T09:22:02Z
department:
- _id: '187'
language:
- iso: eng
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 157
status: public
title: Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
type: working_paper
user_id: '96670'
year: '2024'
...
---
_id: '56767'
abstract:
- lang: ger
text: 'Regulatorische Änderungen der vergangenen Jahre sowie die Umsetzung der „DAC
7“-EU‑Richtlinie haben dazu geführt, dass Tax Compliance Management Systeme (Tax
CMS) zu einem zunehmend relevanten Faktor in deutschen Betriebsprüfungen avanciert
sind. Unsere Interviewstudie, die sich auf Erfahrungen von Expertinnen und Experten
aus Industrie, Handel und Steuerberatung stützt, zeigt, dass die Anzahl an Tax
CMS in deutschen Unternehmen in den vergangenen Jahren gewachsen ist und insbesondere
große Unternehmen mehrheitlich ein solches Kontrollsystem implementiert haben.
Während aus Unternehmenssicht noch keine spürbaren Effekte auf die Betriebsprüfungsdauer,
-umfang und -schwerpunkte sowie die Anzahl an Steuerstreitigkeiten und Höhe der
Steuernachzahlungen feststellbar sind, nehmen die Befragten der steuerberatenden
Berufe eine erste positive Entwicklung des Betriebsprüfungsklimas und damit einhergehend
weniger Steuerstreitigkeiten sowie eine effizienzorientierte Verschiebung der
Prüfungsschwerpunkte hin zu zunehmenden Prozessprüfungen wahr. Die Ergebnisse
spiegeln Erfahrungen mit Tax CMS in Betriebsprüfungen wider und erlauben so Einblicke
in die Nutzung, sowie Vor- und Nachteile dieser Systeme. So verdeutlichen die
Ergebnisse etwa, dass Konkretisierungen der Vorschriften für den Aufbau und die
Zertifizierung von Tax CMS sowie konkretere Rahmenbedingungen, die die Einbeziehung
von Tax CMS in Betriebsprüfungen und daraus entstehende potentielle Betriebsprüfungserleichterungen
verlässlich regeln, besonders wichtig sind. Die Einblicke dieser Studie bieten
Orientierungspunkte für die Gestaltung der Nutzung von Tax CMS. Dies gilt insbesondere,
da Tax CMS im Zuge der regulatorischen Änderungen und der wachsenden Anzahl implementierter
Tax CMS zukünftig zunehmend eine relevante Rolle in Betriebsprüfungsprozessen
in Deutschland spielen werden. '
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4999404
apa: Schulz, K. A., & Sureth-Sloane, C. (2024). Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
https://dx.doi.org/10.2139/ssrn.4999404
bibtex: '@book{Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency
Working Paper Series No. 161}, title={Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, DOI={https://dx.doi.org/10.2139/ssrn.4999404},
author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 161} }'
chicago: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management
Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
ieee: K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systeme in
deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme
in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. 2024,
doi:https://dx.doi.org/10.2139/ssrn.4999404.
short: K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systeme in deutschen
Betriebsprüfungen – Eine Analyse praktischer Erfahrungen, 2024.
date_created: 2024-10-28T13:50:19Z
date_updated: 2024-12-07T14:10:18Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4999404
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 161
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
praktischer Erfahrungen
type: working_paper
user_id: '530'
year: '2024'
...