Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as hightax like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...

Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as hightax like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...

Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as "hightax" like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...

SMEs play a crucial role for European economies. The numbers show the high importance ofSMEs for national economies. Accordingly, it is no surprise that the regulatory frameworkSMEs are imbedded in is the subject of an important political discussion. In the discussion itis frequently mentioned...

This paper explores approaches to measure the performance of the internal audit function.Based upon three proposed dimensions of formal internal audit performance – material performance,cost and risk – it uses competence research methodology to characterize and structureinternal audit...

In May 2004 the CFO Forum harmonized the various efforts of reporting the embedded valueof life insurance companies by issuing the European Embedded Value (EEV) Principles.In this working paper a methodology is proposed to derive a maximum lending amountfrom EEV figures without much additional...

The study examines the influence of public expenditure on economic growth in Germany. According to growth theory the effect of public spending on growth is not definite, but the result of a linear regression based on the period 1961-2002 indicates a negative relationship. The next part is...