In many countries, tax agencies are following OECD recommendations and are improving their services to increase voluntary tax compliance. Using a survey of 10,000 individual German taxpayers, we find that better service interaction quality (SIQ) is indeed positively associated with tax...

Tax preparation firms advertise their services as a way to save taxes. To investigate this subject, we use a panel of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the relationship between expenses for tax preparation and tax...

We examine whether tax audit regimes become more efficient if (i) there are audited financial statements and (ii) tax auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our analysis is based on a standard tax compliance game that...

Tax audit, tax compliance, tax avoidance, tax evasion, family firms, negotiation strategies, time consumption, audit duration. - Betriebsprüfung, Einhaltung der Steuervorschriften, Steuervermeidung, Steuerhinterziehung, Familienunternehmen, Verhandlungsstrategien, Zeitverbrauch, Prüfungsdauer