---
_id: '65315'
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. Navigating Transfer
    Pricing Complexity: Standardization, Cooperation, Transparency. <i>eJournal of
    Tax Research</i>.'
  apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (n.d.).
    Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.
    <i>EJournal of Tax Research</i>.'
  bibtex: '@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane, title={Navigating Transfer
    Pricing Complexity: Standardization, Cooperation, Transparency}, journal={eJournal
    of Tax Research}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz,
    Kim Alina and Sureth-Sloane, Caren} }'
  chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
    “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.”
    <i>EJournal of Tax Research</i>, n.d.'
  ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating
    Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” <i>eJournal
    of Tax Research</i>.'
  mla: 'Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization,
    Cooperation, Transparency.” <i>EJournal of Tax Research</i>.'
  short: S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax
    Research (n.d.).
date_created: 2026-04-02T08:35:24Z
date_updated: 2026-04-02T08:43:41Z
department:
- _id: '187'
language:
- iso: eng
publication: eJournal of Tax Research
publication_status: unpublished
status: public
title: 'Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency'
type: journal_article
user_id: '96670'
year: '2026'
...
---
_id: '60926'
abstract:
- lang: eng
  text: 'Recent regulatory changes and the adoption of the ‘DAC 7’ EU Directive have
    significantly increased the importance of Tax compliance management systems (Tax
    CMS) in German tax audits. Our interview-based study, which draws on the insights
    of experts from various sectors, including industry and commerce on the one hand
    side and tax advisors on the other hand side, reveals nuanced perspectives on
    the impact of Tax CMS on tax audits. Our results reveal that the number of Tax
    CMS in German firms has increased in recent years and that, in particular, the
    majority of large firms have implemented these control systems. From a firm’s
    perspective, there has been no discernible impact on the duration, scope, or focus
    of tax audits, nor the frequency of tax disputes or the number and size of tax
    refunds. However, tax practitioners in advisory firms report a slight positive
    change in the audit environment, with fewer tax disputes, and a more efficiency-driven
    approach to audit procedures, with an increase in process-oriented audits. These
    findings represent preliminary observations on the use and effectiveness of Tax
    CMS in tax audits. They provide early insights into the advantages and disadvantages
    of these systems. These findings are particularly relevant given the expected
    increasing role of Tax CMS in German tax audits, driven by ongoing regulatory
    developments. '
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. <i>Tax Compliance Management Systems in German
    Tax Audits - An Analysis of Practical Experiences</i>.; 2025. doi:<a href="https://dx.doi.org/10.2139/ssrn.5378524">https://dx.doi.org/10.2139/ssrn.5378524</a>
  apa: Schulz, K. A., &#38; Sureth-Sloane, C. (2025). <i>Tax Compliance Management
    Systems in German Tax Audits - An Analysis of Practical Experiences</i>. <a href="https://dx.doi.org/10.2139/ssrn.5378524">https://dx.doi.org/10.2139/ssrn.5378524</a>
  bibtex: '@book{Schulz_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency
    Working Paper Series No. 204}, title={Tax Compliance Management Systems in German
    Tax Audits - An Analysis of Practical Experiences}, DOI={<a href="https://dx.doi.org/10.2139/ssrn.5378524">https://dx.doi.org/10.2139/ssrn.5378524</a>},
    author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025}, collection={TRR
    266 Accounting for Transparency Working Paper Series No. 204} }'
  chicago: Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management
    Systems in German Tax Audits - An Analysis of Practical Experiences</i>. TRR 266
    Accounting for Transparency Working Paper Series No. 204, 2025. <a href="https://dx.doi.org/10.2139/ssrn.5378524">https://dx.doi.org/10.2139/ssrn.5378524</a>.
  ieee: K. A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systems in
    German Tax Audits - An Analysis of Practical Experiences</i>. 2025.
  mla: Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systems
    in German Tax Audits - An Analysis of Practical Experiences</i>. 2025, doi:<a
    href="https://dx.doi.org/10.2139/ssrn.5378524">https://dx.doi.org/10.2139/ssrn.5378524</a>.
  short: K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German
    Tax Audits - An Analysis of Practical Experiences, 2025.
date_created: 2025-08-13T18:09:14Z
date_updated: 2025-08-13T18:14:24Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5378524
jel:
- H21
- H26
- H32
- H83
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=5378524
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 204
status: public
title: Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical
  Experiences
type: working_paper
user_id: '68607'
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. . <i>Frankfurter Allgemeine
    Zeitung</i>. 2025.'
  apa: 'Giese, H., Schulz, K. A., &#38; Sureth-Sloane, C. (2025). Paragraphen und
    Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . <i>Frankfurter
    Allgemeine Zeitung</i>, <i>261</i>(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. .”
    <i>Frankfurter Allgemeine Zeitung</i>, 2025.'
  ieee: 'H. Giese, K. A. Schulz, and C. Sureth-Sloane, “Paragraphen und Künstliche
    Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. ,” <i>Frankfurter
    Allgemeine Zeitung</i>, vol. 261, no. 16, 2025.'
  mla: 'Giese, Henning, et al. “Paragraphen und Künstliche Intelligenz meistern: Welche
    Steuerprofis Unternehmen suchen. .” <i>Frankfurter Allgemeine Zeitung</i>, 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: '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. <i>Deutsches Steuerrecht</i>.
    2024;62(17):914-921.'
  apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2024).
    Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche
    Unternehmen. <i>Deutsches Steuerrecht</i>, <i>62</i>(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.” <i>Deutsches Steuerrecht</i> 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,”
    <i>Deutsches Steuerrecht</i>, vol. 62, no. 17, pp. 914–921, 2024.'
  mla: 'Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance:
    Einblicke in deutsche Unternehmen.” <i>Deutsches Steuerrecht</i>, 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: '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. <i>Tax Compliance Management Systeme in deutschen
    Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>.; 2024. doi:<a href="https://dx.doi.org/10.2139/ssrn.4999404">https://dx.doi.org/10.2139/ssrn.4999404</a>
  apa: Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>Tax Compliance Management
    Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>.
    <a href="https://dx.doi.org/10.2139/ssrn.4999404">https://dx.doi.org/10.2139/ssrn.4999404</a>
  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={<a href="https://dx.doi.org/10.2139/ssrn.4999404">https://dx.doi.org/10.2139/ssrn.4999404</a>},
    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. <i>Tax Compliance Management
    Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>.
    TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. <a href="https://dx.doi.org/10.2139/ssrn.4999404">https://dx.doi.org/10.2139/ssrn.4999404</a>.
  ieee: K. A. Schulz and C. Sureth-Sloane, <i>Tax Compliance Management Systeme in
    deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. 2024.
  mla: Schulz, Kim Alina, and Caren Sureth-Sloane. <i>Tax Compliance Management Systeme
    in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen</i>. 2024,
    doi:<a href="https://dx.doi.org/10.2139/ssrn.4999404">https://dx.doi.org/10.2139/ssrn.4999404</a>.
  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'
...
---
_id: '54530'
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. <i>Steuer und Wirtschaft</i>.
    2024;101(4):335-353.
  apa: Schulz, K. A., &#38; Sureth-Sloane, C. (2024). Tax Compliance Management Systeme
    in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. <i>Steuer
    und Wirtschaft</i>, <i>101</i>(4), 335–353.
  bibtex: '@article{Schulz_Sureth-Sloane_2024, title={Tax Compliance Management Systeme
    in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}, volume={101},
    number={4}, journal={Steuer und Wirtschaft}, author={Schulz, Kim Alina and Sureth-Sloane,
    Caren}, year={2024}, pages={335–353} }'
  chicago: 'Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management
    Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.”
    <i>Steuer und Wirtschaft</i> 101, no. 4 (2024): 335–53.'
  ieee: K. A. Schulz and C. Sureth-Sloane, “Tax Compliance Management Systeme in deutschen
    Betriebsprüfungen – Eine Analyse praktischer Erfahrungen,” <i>Steuer und Wirtschaft</i>,
    vol. 101, no. 4, pp. 335–353, 2024.
  mla: Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme
    in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” <i>Steuer
    und Wirtschaft</i>, vol. 101, no. 4, 2024, pp. 335–53.
  short: K.A. Schulz, C. Sureth-Sloane, Steuer und Wirtschaft 101 (2024) 335–353.
date_created: 2024-05-31T10:04:36Z
date_updated: 2024-12-07T14:07:10Z
department:
- _id: '187'
intvolume: '       101'
issue: '4'
language:
- iso: ger
page: 335-353
publication: Steuer und Wirtschaft
status: public
title: Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse
  praktischer Erfahrungen
type: journal_article
user_id: '530'
volume: 101
year: '2024'
...
---
_id: '57902'
abstract:
- lang: eng
  text: This study examines the effect of major tax reform on firms’ demand for internal
    tax department employees. Specifically, we analyze the effects of the Tax Cuts
    and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department
    positions in large U.S. firms. Understanding how tax reform affects the demand
    for tax employees is important for quantifying potential compliance costs and
    assessing how firms adjust their tax planning capacity in response to new regulations.
    Additionally, our findings provide insights into the evolving skill sets required
    in the context of technological change and intensifying competition for talent.
    To address our research question, we employ textual analyses and machine learning
    techniques to identify and classify approximately 30,000 tax-related job postings
    from 1,620 firms over the period of 2015-2020. Using a difference-in-differences
    research design, we find a 26.7% increase in the number of tax-related job postings
    in the three years following the TCJA enactment. This translates into approximately
    1.5 new tax department employees, which, based on prior literature estimates of
    tax department size, implies a 21% increase in the size of the average tax department.
    Focusing on the dynamics, we find that this effect is concentrated in the second
    year after the reform. Consistent with increased compliance costs and new tax
    planning opportunities, we also find that firms seek tax department employees
    for both compliance and planning roles, with some evidence of greater demand for
    employees focused on tax compliance.
author:
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
- first_name: Dan
  full_name: Lynch, Dan
  last_name: Lynch
- 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, Lynch D, Schulz KA, Sureth-Sloane C. <i>The Effects of Tax Reform
    on Labor Demand within Tax Departments</i>.; 2024. doi:<a href="https://dx.doi.org/10.2139/ssrn.5068550">https://dx.doi.org/10.2139/ssrn.5068550</a>
  apa: Giese, H., Lynch, D., Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>The
    Effects of Tax Reform on Labor Demand within Tax Departments</i>. <a href="https://dx.doi.org/10.2139/ssrn.5068550">https://dx.doi.org/10.2139/ssrn.5068550</a>
  bibtex: '@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting
    for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform
    on Labor Demand within Tax Departments}, DOI={<a href="https://dx.doi.org/10.2139/ssrn.5068550">https://dx.doi.org/10.2139/ssrn.5068550</a>},
    author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane,
    Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper
    Series No. 171} }'
  chicago: Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. <i>The
    Effects of Tax Reform on Labor Demand within Tax Departments</i>. TRR 266 Accounting
    for Transparency Working Paper Series No. 171, 2024. <a href="https://dx.doi.org/10.2139/ssrn.5068550">https://dx.doi.org/10.2139/ssrn.5068550</a>.
  ieee: H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, <i>The Effects of
    Tax Reform on Labor Demand within Tax Departments</i>. 2024.
  mla: Giese, Henning, et al. <i>The Effects of Tax Reform on Labor Demand within
    Tax Departments</i>. 2024, doi:<a href="https://dx.doi.org/10.2139/ssrn.5068550">https://dx.doi.org/10.2139/ssrn.5068550</a>.
  short: H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform
    on Labor Demand within Tax Departments, 2024.
date_created: 2025-01-03T11:35:10Z
date_updated: 2025-03-18T13:31:37Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5068550
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=5068550
oa: '1'
project:
- _id: '52'
  name: 'PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 171
status: public
title: The Effects of Tax Reform on Labor Demand within Tax Departments
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '48414'
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. <i>Umfrage: Tax Compliance
    und Verrechnungspreise</i>. TRR 266 Accounting for Transparency; 2023. doi:<a
    href="https://doi.org/10.52569/hmje9021">10.52569/hmje9021</a>'
  apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2023).
    <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for
    Transparency. <a href="https://doi.org/10.52569/hmje9021">https://doi.org/10.52569/hmje9021</a>'
  bibtex: '@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax
    Compliance und Verrechnungspreise}, DOI={<a href="https://doi.org/10.52569/hmje9021">10.52569/hmje9021</a>},
    publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen,
    Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }'
  chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
    <i>Umfrage: Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for
    Transparency, 2023. <a href="https://doi.org/10.52569/hmje9021">https://doi.org/10.52569/hmje9021</a>.'
  ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, <i>Umfrage:
    Tax Compliance und Verrechnungspreise</i>. TRR 266 Accounting for Transparency,
    2023.'
  mla: 'Greil, Stefan, et al. <i>Umfrage: Tax Compliance und Verrechnungspreise</i>.
    TRR 266 Accounting for Transparency, 2023, doi:<a href="https://doi.org/10.52569/hmje9021">10.52569/hmje9021</a>.'
  short: 'S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax
    Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.'
date_created: 2023-10-24T08:06:50Z
date_updated: 2024-02-06T10:21:45Z
department:
- _id: '187'
doi: 10.52569/hmje9021
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://www.accounting-for-transparency.de/publications/umfrage-tax-compliance-und-verrechnungspreise/
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Tax Compliance und Verrechnungspreise'
type: report
user_id: '74000'
year: '2023'
...