[{"type":"working_paper","status":"public","file":[{"access_level":"closed","file_name":"Hoppe Rechbauer Sturm 2019.pdf","file_id":"12078","file_size":679552,"date_created":"2019-07-18T22:05:23Z","creator":"hoppet","date_updated":"2019-07-18T22:05:23Z","relation":"main_file","success":1,"content_type":"application/pdf"}],"abstract":[{"text":"Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend auf den Daten, die dem Tax Complexity Index (www.taxcomplexity.org) zugrunde liegen, eine umfassende Gegenüberstellung der Komplexität der Steuersysteme von Deutschland und Öster-reich unter Berücksichtigung der Mittelwerte aller Länder. Die Steuergesetze weisen sowohl in Deutschland als auch in Österreich einen verhältnismäßig hohen Grad an Komplexität auf. Bei den steuerlichen Rahmenbedingungen fällt der Grad an Komplexität in beiden Ländern dagegen niedrig aus, wobei Österreich im Durchschnitt weniger komplex ist als Deutschland.","lang":"ger"}],"department":[{"_id":"187"}],"user_id":"68607","_id":"12077","project":[{"_id":"37","name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","grant_number":"P01"}],"language":[{"iso":"ger"}],"file_date_updated":"2019-07-18T22:05:23Z","ddc":["330"],"has_accepted_license":"1","publication_status":"submitted","citation":{"ama":"Hoppe T, Rechbauer M, Sturm S. <i>Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo</i>.","chicago":"Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. <i>Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo</i>, n.d.","ieee":"T. Hoppe, M. Rechbauer, and S. Sturm, <i>Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo</i>. .","bibtex":"@book{Hoppe_Rechbauer_Sturm, title={Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo}, author={Hoppe, Thomas and Rechbauer, Martina and Sturm, Susann} }","short":"T. Hoppe, M. Rechbauer, S. Sturm, Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo, n.d.","mla":"Hoppe, Thomas, et al. <i>Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo</i>.","apa":"Hoppe, T., Rechbauer, M., &#38; Sturm, S. (n.d.). <i>Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo</i>."},"year":"2019","date_created":"2019-07-18T22:07:02Z","author":[{"first_name":"Thomas","full_name":"Hoppe, Thomas","id":"22671","last_name":"Hoppe"},{"full_name":"Rechbauer, Martina","last_name":"Rechbauer","first_name":"Martina"},{"first_name":"Susann","last_name":"Sturm","full_name":"Sturm, Susann"}],"date_updated":"2022-01-06T06:51:17Z","title":"Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo"},{"language":[{"iso":"eng"}],"ddc":["330"],"publication":"Intertax","file":[{"date_updated":"2019-03-02T12:25:33Z","creator":"hoppet","date_created":"2019-03-02T12:25:33Z","file_size":4660077,"access_level":"closed","file_id":"8182","file_name":"Hoppe et al. 2018.pdf","content_type":"application/pdf","success":1,"relation":"main_file"}],"abstract":[{"lang":"eng","text":"All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system."}],"date_created":"2018-08-13T11:38:40Z","publisher":"Kluwer Law International","title":"What are the Drivers of Tax Complexity for MNCs? Global Evidence","issue":"8/9","quality_controlled":"1","year":"2018","user_id":"68607","department":[{"_id":"187"},{"_id":"635"}],"project":[{"_id":"37","name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","grant_number":"P01"}],"_id":"3902","file_date_updated":"2019-03-02T12:25:33Z","article_type":"original","type":"journal_article","status":"public","author":[{"id":"22671","full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"},{"last_name":"Schanz","full_name":"Schanz, Deborah","first_name":"Deborah"},{"first_name":"Susann","last_name":"Sturm","full_name":"Sturm, Susann"},{"last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}],"volume":46,"date_updated":"2022-01-06T06:59:54Z","publication_status":"published","has_accepted_license":"1","publication_identifier":{"issn":["\t0165-2826"]},"citation":{"ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. What are the Drivers of Tax Complexity for MNCs? Global Evidence. <i>Intertax</i>. 2018;46(8/9):654-675.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “What are the Drivers of Tax Complexity for MNCs? Global Evidence,” <i>Intertax</i>, vol. 46, no. 8/9, pp. 654–675, 2018.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” <i>Intertax</i> 46, no. 8/9 (2018): 654–75.","apa":"Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2018). What are the Drivers of Tax Complexity for MNCs? Global Evidence. <i>Intertax</i>, <i>46</i>(8/9), 654–675.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675.","bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax}, publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }","mla":"Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” <i>Intertax</i>, vol. 46, no. 8/9, Kluwer Law International, 2018, pp. 654–75."},"intvolume":"        46","page":"654-675"},{"language":[{"iso":"ger"}],"keyword":["Steuersystem","Komplexität","Steuergesetz","Steuerliche Rahmenbedingungen","BEPS"],"abstract":[{"text":"Die Komplexität des Steuersystems stellt auch in Deutschland ein großes Problem dar. Entgegen bisherigen Betrachtungen weist die vorliegende Befragungsstudie darauf hin, dass die Treiber für steuerliche Komplexität deutlich vielfältiger und nicht nur im Gesetz, sondern auch in den steuerlichen Rahmenbedingungen zu verorten sind. Einerseits tragen übermäßig viele Details und häufige oder umfangreiche  Änderungen in erheblichem Maße dazu bei, dass Regelungen – wie solche zu Verrechnungspreisen – als komplex beurteilt werden. Andererseits erweisen sich auch inkonsistente Entscheidungen im Rahmen von Betriebsprüfungen und mangelhafte Gesetzesentwürfe als wesentliche Komplexitätstreiber. Statt einer permanenten Ausweitung von Regulierung sollte künftig der Abbau der im Beitrag identifizierten Probleme gezielt in den Fokus von Wissenschaft, Politik und Praxis rücken.","lang":"ger"}],"publication":"Die Wirtschaftsprüfung","title":"Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse","date_created":"2018-04-06T07:27:32Z","publisher":"IDW","year":"2017","issue":"17","article_type":"original","user_id":"68607","department":[{"_id":"187"},{"_id":"635"}],"project":[{"grant_number":"P01","_id":"37","name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen"}],"_id":"2241","status":"public","type":"journal_article","author":[{"id":"22671","full_name":"Hoppe, Thomas","last_name":"Hoppe","first_name":"Thomas"},{"first_name":"Deborah","full_name":"Schanz, Deborah","last_name":"Schanz"},{"last_name":"Sturm","full_name":"Sturm, Susann","first_name":"Susann"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"volume":70,"date_updated":"2022-01-06T06:55:32Z","citation":{"chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Warum ist unser Steuersystem so komplex? 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In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system."}],"file":[{"date_created":"2018-04-06T07:48:31Z","creator":"hoppet","date_updated":"2018-04-06T07:48:31Z","file_id":"2253","file_name":"Hoppe Schanz Sturm Sureth-Sloane 2017.pdf","access_level":"closed","file_size":1077359,"content_type":"application/pdf","relation":"main_file","success":1}],"title":"What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries","date_created":"2018-04-06T07:44:59Z","year":"2017"}]