---
_id: '12077'
abstract:
- lang: ger
  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.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Martina
  full_name: Rechbauer, Martina
  last_name: Rechbauer
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
citation:
  ama: Hoppe T, Rechbauer M, Sturm S. <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>.
  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} }'
  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>. .
  mla: Hoppe, Thomas, et al. <i>Steuerkomplexität im Vergleich zwischen Deutschland
    und Österreich – Eine Analyse des Status quo</i>.
  short: T. Hoppe, M. Rechbauer, S. Sturm, Steuerkomplexität im Vergleich zwischen
    Deutschland und Österreich – Eine Analyse des Status quo, n.d.
date_created: 2019-07-18T22:07:02Z
date_updated: 2022-01-06T06:51:17Z
ddc:
- '330'
department:
- _id: '187'
file:
- access_level: closed
  content_type: application/pdf
  creator: hoppet
  date_created: 2019-07-18T22:05:23Z
  date_updated: 2019-07-18T22:05:23Z
  file_id: '12078'
  file_name: Hoppe Rechbauer Sturm 2019.pdf
  file_size: 679552
  relation: main_file
  success: 1
file_date_updated: 2019-07-18T22:05:23Z
has_accepted_license: '1'
language:
- iso: ger
project:
- _id: '37'
  grant_number: P01
  name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication_status: submitted
status: public
title: Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse
  des Status quo
type: working_paper
user_id: '68607'
year: '2019'
...
---
_id: '3902'
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.
article_type: original
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
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.
  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.
  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} }'
  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.'
  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.
  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.
  short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675.
date_created: 2018-08-13T11:38:40Z
date_updated: 2022-01-06T06:59:54Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
  content_type: application/pdf
  creator: hoppet
  date_created: 2019-03-02T12:25:33Z
  date_updated: 2019-03-02T12:25:33Z
  file_id: '8182'
  file_name: Hoppe et al. 2018.pdf
  file_size: 4660077
  relation: main_file
  success: 1
file_date_updated: 2019-03-02T12:25:33Z
has_accepted_license: '1'
intvolume: '        46'
issue: 8/9
language:
- iso: eng
page: 654-675
project:
- _id: '37'
  grant_number: P01
  name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication: Intertax
publication_identifier:
  issn:
  - "\t0165-2826"
publication_status: published
publisher: Kluwer Law International
quality_controlled: '1'
status: public
title: What are the Drivers of Tax Complexity for MNCs? Global Evidence
type: journal_article
user_id: '68607'
volume: 46
year: '2018'
...
---
_id: '2241'
abstract:
- lang: ger
  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.
article_type: original
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Warum ist unser Steuersystem so
    komplex? Eine befragungsbasierte Analyse. <i>Die Wirtschaftsprüfung</i>. 2017;70(17):1026-1033.
  apa: Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). Warum ist
    unser Steuersystem so komplex? Eine befragungsbasierte Analyse. <i>Die Wirtschaftsprüfung</i>,
    <i>70</i>(17), 1026–1033.
  bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={Warum ist unser
    Steuersystem so komplex? Eine befragungsbasierte Analyse}, volume={70}, number={17},
    journal={Die Wirtschaftsprüfung}, publisher={IDW}, author={Hoppe, Thomas and Schanz,
    Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017}, pages={1026–1033}
    }'
  chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
    “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” <i>Die
    Wirtschaftsprüfung</i> 70, no. 17 (2017): 1026–33.'
  ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Warum ist unser Steuersystem
    so komplex? Eine befragungsbasierte Analyse,” <i>Die Wirtschaftsprüfung</i>, vol.
    70, no. 17, pp. 1026–1033, 2017.
  mla: Hoppe, Thomas, et al. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte
    Analyse.” <i>Die Wirtschaftsprüfung</i>, vol. 70, no. 17, IDW, 2017, pp. 1026–33.
  short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70
    (2017) 1026–1033.
date_created: 2018-04-06T07:27:32Z
date_updated: 2022-01-06T06:55:32Z
department:
- _id: '187'
- _id: '635'
intvolume: '        70'
issue: '17'
keyword:
- Steuersystem
- Komplexität
- Steuergesetz
- Steuerliche Rahmenbedingungen
- BEPS
language:
- iso: ger
page: 1026-1033
project:
- _id: '37'
  grant_number: P01
  name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication: Die Wirtschaftsprüfung
publication_status: published
publisher: IDW
status: public
title: Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse
type: journal_article
user_id: '68607'
volume: 70
year: '2017'
...
---
_id: '2247'
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>2016 Global MNC Tax Complexity
    Survey - Executive Summary</i>.; 2017. doi:<a href="https://doi.org/10.13140/RG.2.2.23707.46881">10.13140/RG.2.2.23707.46881</a>
  apa: Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). <i>2016 Global
    MNC Tax Complexity Survey - Executive Summary</i>. <a href="https://doi.org/10.13140/RG.2.2.23707.46881">https://doi.org/10.13140/RG.2.2.23707.46881</a>
  bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={2016 Global MNC Tax
    Complexity Survey - Executive Summary}, DOI={<a href="https://doi.org/10.13140/RG.2.2.23707.46881">10.13140/RG.2.2.23707.46881</a>},
    author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane,
    Caren}, year={2017} }'
  chicago: Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>2016
    Global MNC Tax Complexity Survey - Executive Summary</i>, 2017. <a href="https://doi.org/10.13140/RG.2.2.23707.46881">https://doi.org/10.13140/RG.2.2.23707.46881</a>.
  ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>2016 Global MNC Tax
    Complexity Survey - Executive Summary</i>. 2017.
  mla: Hoppe, Thomas, et al. <i>2016 Global MNC Tax Complexity Survey - Executive
    Summary</i>. 2017, doi:<a href="https://doi.org/10.13140/RG.2.2.23707.46881">10.13140/RG.2.2.23707.46881</a>.
  short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity
    Survey - Executive Summary, 2017.
date_created: 2018-04-06T07:40:18Z
date_updated: 2022-01-06T06:55:33Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.13140/RG.2.2.23707.46881
file:
- access_level: open_access
  content_type: application/pdf
  creator: hoppet
  date_created: 2018-04-06T07:40:03Z
  date_updated: 2018-04-06T07:40:03Z
  file_id: '2248'
  file_name: Hoppe Schanz Sturm Sureth-Sloane 2017.pdf
  file_size: 4020983
  relation: main_file
file_date_updated: 2018-04-06T07:40:03Z
has_accepted_license: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: www.taxcomplexity.org
oa: '1'
page: '27'
project:
- _id: '37'
  grant_number: P01
  name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
status: public
title: 2016 Global MNC Tax Complexity Survey - Executive Summary
type: report
urn: '22477'
user_id: '68607'
year: '2017'
...
---
_id: '2250'
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, triggered by the BEPS project—give rise to the conjecture that complexity
    drivers may have changed, thus questioning the findings of prior studies. 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.
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Deborah
  full_name: Schanz, Deborah
  last_name: Schanz
- first_name: Susann
  full_name: Sturm, Susann
  last_name: Sturm
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. <i>What Are the Drivers of Tax
    Complexity for Multinational Corporations? Evidence from 108 Countries</i>.; 2017.
    doi:<a href="https://doi.org/10.2139/ssrn.3046546">10.2139/ssrn.3046546</a>
  apa: Hoppe, T., Schanz, D., Sturm, S., &#38; Sureth-Sloane, C. (2017). <i>What are
    the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108
    Countries</i>. <a href="https://doi.org/10.2139/ssrn.3046546">https://doi.org/10.2139/ssrn.3046546</a>
  bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers
    of Tax Complexity for Multinational Corporations? Evidence from 108 Countries},
    DOI={<a href="https://doi.org/10.2139/ssrn.3046546">10.2139/ssrn.3046546</a>},
    author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane,
    Caren}, year={2017} }'
  chicago: Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. <i>What
    Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from
    108 Countries</i>, 2017. <a href="https://doi.org/10.2139/ssrn.3046546">https://doi.org/10.2139/ssrn.3046546</a>.
  ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, <i>What are the Drivers
    of Tax Complexity for Multinational Corporations? Evidence from 108 Countries</i>.
    2017.
  mla: Hoppe, Thomas, et al. <i>What Are the Drivers of Tax Complexity for Multinational
    Corporations? Evidence from 108 Countries</i>. 2017, doi:<a href="https://doi.org/10.2139/ssrn.3046546">10.2139/ssrn.3046546</a>.
  short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of
    Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
date_created: 2018-04-06T07:44:59Z
date_updated: 2022-01-06T06:55:34Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3046546
file:
- access_level: closed
  content_type: application/pdf
  creator: hoppet
  date_created: 2018-04-06T07:48:31Z
  date_updated: 2018-04-06T07:48:31Z
  file_id: '2253'
  file_name: Hoppe Schanz Sturm Sureth-Sloane 2017.pdf
  file_size: 1077359
  relation: main_file
  success: 1
file_date_updated: 2018-04-06T07:48:31Z
has_accepted_license: '1'
jel:
- H20
- H25
- C83
- O57
keyword:
- Complexity Drivers
- International Comparison
- Survey
- Tax Complexity
- Tax Practitioners
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://ssrn.com/abstract=3046546
oa: '1'
page: '28'
project:
- _id: '37'
  grant_number: P01
  name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication_identifier:
  issn:
  - 1556-5068
status: public
title: What are the Drivers of Tax Complexity for Multinational Corporations? Evidence
  from 108 Countries
type: working_paper
user_id: '68607'
year: '2017'
...