---
res:
  bibo_abstract:
  - 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. @eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Kim Alina
      foaf_name: Schulz, Kim Alina
      foaf_surname: Schulz
      foaf_workInfoHomepage: http://www.librecat.org/personId=68607
  - foaf_Person:
      foaf_givenName: Caren
      foaf_name: Sureth-Sloane, Caren
      foaf_surname: Sureth-Sloane
      foaf_workInfoHomepage: http://www.librecat.org/personId=530
    orcid: ' 0000-0002-8183-5901'
  bibo_doi: https://dx.doi.org/10.2139/ssrn.5378524
  dct_date: 2025^xs_gYear
  dct_language: eng
  dct_title: Tax Compliance Management Systems in German Tax Audits - An Analysis
    of Practical Experiences@
...