TY - BOOK AU - Goller, Michael ID - 21817 KW - Bahnhofsmission KW - Survey Feedback KW - Monitoring SN - 978-3-946023-04-3 TI - Monitoring für die Bahnhofsmissionen: Ein datengestütztes Instrument zur Organisationsentwicklung. Projektbeschreibung und Ergebnisdarstellung ER - TY - GEN AB - 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. AU - Hoppe, Thomas AU - Schanz, Deborah AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 2250 KW - Complexity Drivers KW - International Comparison KW - Survey KW - Tax Complexity KW - Tax Practitioners SN - 1556-5068 TI - What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries ER - TY - JOUR AU - Plessl, Christian AU - Platzner, Marco AU - Schreier, Peter J. ID - 1768 IS - 5 JF - Informatik Spektrum KW - approximate computing KW - survey TI - Aktuelles Schlagwort: Approximate Computing ER -