[{"date_updated":"2026-02-02T13:09:32Z","volume":54,"author":[{"id":"44288","full_name":"Schipp, Adrian","last_name":"Schipp","first_name":"Adrian"},{"full_name":"Siahaan, Fernando","last_name":"Siahaan","first_name":"Fernando"},{"full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2024-10-30T07:25:39Z","title":"Determinants of Tax Complexity: Evidence from a Developing Country","doi":"http://dx.doi.org/10.2139/ssrn.4924632","main_file_link":[{"url":"https://kluwerlawonline.com/journalarticle/Intertax/54.2/TAXI2026020"}],"publication_status":"published","issue":"2","year":"2026","intvolume":"        54","page":"102-122","citation":{"mla":"Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing Country.” <i>Intertax</i>, vol. 54, no. 2, 2026, pp. 102–22, doi:<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>.","short":"A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.","bibtex":"@article{Schipp_Siahaan_Sureth-Sloane_2026, title={Determinants of Tax Complexity: Evidence from a Developing Country}, volume={54}, DOI={<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>}, number={2}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2026}, pages={102–122} }","apa":"Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (2026). Determinants of Tax Complexity: Evidence from a Developing Country. <i>Intertax</i>, <i>54</i>(2), 102–122. <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>","ama":"Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence from a Developing Country. <i>Intertax</i>. 2026;54(2):102-122. doi:<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>","ieee":"A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity: Evidence from a Developing Country,” <i>Intertax</i>, vol. 54, no. 2, pp. 102–122, 2026, doi: <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>.","chicago":"Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. “Determinants of Tax Complexity: Evidence from a Developing Country.” <i>Intertax</i> 54, no. 2 (2026): 102–22. <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>."},"_id":"56815","department":[{"_id":"187"}],"user_id":"97894","language":[{"iso":"eng"}],"publication":"Intertax","type":"journal_article","abstract":[{"text":"This study investigates the determinants of tax complexity in Indonesia, focusing on the perspectives of tax officers and firms, and thus provides a case study relevant to developing countries. Understanding tax complexity in this context is crucial as developing nations frequently encounter legislative, fiscal, and administrative challenges that exacerbate their tax complexity. Complexity can hinder investment, impair tax revenue collection, and impede economic development. The authors adapt a global survey instrument to the Indonesian context and collect responses from Indonesian tax officers and firms. Transfer pricing is perceived as the most complex tax regulation which is consistent with cross-country studies. However, in contrast to the global findings, statutory tax rates and taxes on dividends rank second and third in Indonesia. While Indonesian tax officers emphasize the complexity of transfer pricing regulations, firms are more concerned about the complexity of tax procedures, especially tax guidance and tax audits. Furthermore, comparative analyses show that tax officers perceive tax regulations as being more complex than tax procedures. In contrast, firms perceive the opposite, particularly for tax audits. The findings offer a nuanced picture of tax complexity in a developing country and provide guidance for tax reforms in Indonesia. They also serve as a commencement for further analyses of developing countries.","lang":"eng"}],"status":"public"},{"type":"working_paper","abstract":[{"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. ","lang":"eng"}],"status":"public","_id":"56814","department":[{"_id":"187"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 152","user_id":"68607","language":[{"iso":"eng"}],"year":"2024","citation":{"apa":"Schipp, A. (2024). <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>","mla":"Schipp, Adrian. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>.","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={<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>}, author={Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 152} }","short":"A. Schipp, Too Complex to Cooperate? Tax Complexity and Cooperative Compliance, 2024.","ieee":"A. Schipp, <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. 2024.","chicago":"Schipp, Adrian. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>. TRR 266 Accounting for Transparency Working Paper Series No. 152, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>.","ama":"Schipp A. <i>Too Complex to Cooperate? Tax Complexity and Cooperative Compliance</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934559\">https://dx.doi.org/10.2139/ssrn.4934559</a>"},"date_updated":"2024-10-30T07:23:18Z","oa":"1","date_created":"2024-10-30T07:23:13Z","author":[{"last_name":"Schipp","id":"44288","full_name":"Schipp, Adrian","first_name":"Adrian"}],"title":"Too Complex to Cooperate? Tax Complexity and Cooperative Compliance","doi":"https://dx.doi.org/10.2139/ssrn.4934559","main_file_link":[{"url":"https://ssrn.com/abstract=4934559","open_access":"1"}]},{"status":"public","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."}],"type":"working_paper","language":[{"iso":"eng"}],"department":[{"_id":"187"}],"user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 153","_id":"56816","citation":{"ieee":"H. Giese and A. Schipp, <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024.","chicago":"Giese, Henning, and Adrian Schipp. <i>The Downsides of Democracy? The Case of Tax Complexity</i>. TRR 266 Accounting for Transparency Working Paper Series No. 153, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>.","ama":"Giese H, Schipp A. <i>The Downsides of Democracy? The Case of Tax Complexity</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>","mla":"Giese, Henning, and Adrian Schipp. <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>.","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={<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>}, author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 153} }","short":"H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.","apa":"Giese, H., &#38; Schipp, A. (2024). <i>The Downsides of Democracy? The Case of Tax Complexity</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>"},"year":"2024","doi":"https://dx.doi.org/10.2139/ssrn.4934571","main_file_link":[{"url":"https://ssrn.com/abstract=4934571","open_access":"1"}],"title":"The Downsides of Democracy? The Case of Tax Complexity","date_created":"2024-10-30T07:27:46Z","author":[{"last_name":"Giese","id":"92812","full_name":"Giese, Henning","first_name":"Henning"},{"full_name":"Schipp, Adrian","id":"44288","last_name":"Schipp","first_name":"Adrian"}],"oa":"1","date_updated":"2024-10-30T07:27:50Z"},{"publication_status":"published","issue":"3","year":"2021","citation":{"chicago":"Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i> 59, no. 3 (2021): 182–90.","ieee":"T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, pp. 182–190, 2021.","ama":"Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>. 2021;59(3):182-190.","apa":"Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>, <i>59</i>(3), 182–190.","short":"T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021) 182–190.","bibtex":"@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }","mla":"Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, 2021, pp. 182–90."},"page":"182-190","intvolume":"        59","date_updated":"2025-12-02T08:41:50Z","date_created":"2021-03-09T07:41:54Z","author":[{"orcid":"0000-0003-4299-0551","last_name":"Bornemann","id":"88419","full_name":"Bornemann, Tobias","first_name":"Tobias"},{"last_name":"Schipp","full_name":"Schipp, Adrian","id":"44288","first_name":"Adrian"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren"}],"volume":59,"title":"Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung","type":"journal_article","publication":"Deutsches Steuerrecht","status":"public","_id":"21401","user_id":"96670","department":[{"_id":"187"}],"language":[{"iso":"ger"}]},{"date_updated":"2022-01-06T06:54:59Z","oa":"1","author":[{"last_name":"Hoppe","full_name":"Hoppe, Thomas","id":"22671","first_name":"Thomas"},{"first_name":"Deborah","last_name":"Schanz","full_name":"Schanz, Deborah"},{"first_name":"Adrian","id":"44288","full_name":"Schipp, Adrian","last_name":"Schipp"},{"full_name":"Siegel, Felix","last_name":"Siegel","first_name":"Felix"},{"first_name":"Susann","last_name":"Sturm","full_name":"Sturm, Susann"},{"first_name":"Caren","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren"}],"date_created":"2021-03-09T08:56:59Z","title":"2018 Global MNC Tax Complexity Survey","doi":"10.52569/RPVO1003","main_file_link":[{"open_access":"1","url":"https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf"}],"year":"2020","citation":{"short":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.","mla":"Hoppe, Thomas, et al. <i>2018 Global MNC Tax Complexity Survey</i>. 2020, doi:<a href=\"https://doi.org/10.52569/RPVO1003\">10.52569/RPVO1003</a>.","bibtex":"@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018 Global MNC Tax Complexity Survey}, DOI={<a href=\"https://doi.org/10.52569/RPVO1003\">10.52569/RPVO1003</a>}, author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }","apa":"Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., &#38; Sureth-Sloane, C. (2020). <i>2018 Global MNC Tax Complexity Survey</i>. <a href=\"https://doi.org/10.52569/RPVO1003\">https://doi.org/10.52569/RPVO1003</a>","ieee":"T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, <i>2018 Global MNC Tax Complexity Survey</i>. 2020.","chicago":"Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm, and Caren Sureth-Sloane. <i>2018 Global MNC Tax Complexity Survey</i>, 2020. <a href=\"https://doi.org/10.52569/RPVO1003\">https://doi.org/10.52569/RPVO1003</a>.","ama":"Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. <i>2018 Global MNC Tax Complexity Survey</i>.; 2020. doi:<a href=\"https://doi.org/10.52569/RPVO1003\">10.52569/RPVO1003</a>"},"_id":"21417","department":[{"_id":"187"}],"user_id":"68751","language":[{"iso":"eng"}],"type":"report","status":"public"},{"type":"report","status":"public","user_id":"96670","department":[{"_id":"187"}],"_id":"21407","language":[{"iso":"eng"}],"citation":{"ama":"Bornemann T, Schipp A, Sureth-Sloane C. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>.; 2020. doi:<a href=\"https://doi.org/10.52569/ILCP9945\">10.52569/ILCP9945</a>","ieee":"T. Bornemann, A. Schipp, and C. Sureth-Sloane, <i> 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen</i>. 2020.","chicago":"Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>, 2020. <a href=\"https://doi.org/10.52569/ILCP9945\">https://doi.org/10.52569/ILCP9945</a>.","apa":"Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2020). <i> 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen</i>. <a href=\"https://doi.org/10.52569/ILCP9945\">https://doi.org/10.52569/ILCP9945</a>","mla":"Bornemann, Tobias, et al. <i> 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen</i>. 2020, doi:<a href=\"https://doi.org/10.52569/ILCP9945\">10.52569/ILCP9945</a>.","bibtex":"@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={<a href=\"https://doi.org/10.52569/ILCP9945\">10.52569/ILCP9945</a>}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }","short":"T. Bornemann, A. Schipp, C. Sureth-Sloane,  2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020."},"year":"2020","date_created":"2021-03-09T08:17:04Z","author":[{"first_name":"Tobias","full_name":"Bornemann, Tobias","id":"88419","last_name":"Bornemann","orcid":"0000-0003-4299-0551"},{"first_name":"Adrian","id":"44288","full_name":"Schipp, Adrian","last_name":"Schipp"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"oa":"1","date_updated":"2025-12-02T08:42:39Z","main_file_link":[{"url":"https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf","open_access":"1"}],"doi":"10.52569/ILCP9945","title":" 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen"}]