TAILIEUCHUNG - Tax compliance costs: A business administration perspective

The DaFIS Approval Authorization form allows department heads to delegate approvals for their organization to a DaFIS Account Manager (or delegate), authorizing that individual to approve some or all of the department’s financial business directly in DaFIS. This delegation is not required -- department heads may choose to retain some or all of their approval authority. However, all financial transactions must be entered and approved in DaFIS. Therefore, should a department head choose to retain this approval authority, it will be the department’s responsibility to. | Freie Universităt Ị Berlin Diskussionsbeitrage des Fachbereichs Wirtschaftswissenschaft der Freien Universitat Berlin Betriebswirtschaftliche Reihe 2009 03 Tax compliance costs A business administration perspective Sebastian Eichfelder and Michael Schorn 3-938369-97-3 Tax compliance costs A business administration perspective Sebastian Eichfelder and Michael Schorn Abstract Our paper analyses the relationship of tax compliance costs and business strategy. Due to instruments like information technology simplified cash accounting or outsourcing compliance activities to tax advisers private businesses have a set of strategies to optimize their tax compliance cost burden. Under the assumption of rational choice a private business chooses a cost-optimal administration strategy. Nevertheless we find empirical evidence for small German businesses using only insufficiently the support of external tax advisers. Therefore a considerable number of small businesses in Germany would be able to reduce their compliance cost burden by a higher degree of outsourcing tax processes. By contrast we find no significant evidence for a cost reduction by an electronic data interchange with the tax and social insurance authorities or by a simplified cash accounting method for tax purposes. The insufficient use of external advice may be explained by bounded rationality arguments like an overconfidence of the taxpayer as well as a cost perception deficit. An alternative motivation could be a mistrust of the taxpayer against an external tax adviser. Key words Tax complexity tax compliance costs bureaucracy costs tax administration administration strategy business strategy outsourcing contracting out e-filing electronic data interchange cash accounting JEL classifications H25 H26 L23 L24 Version 30th of April 2009 1 Introduction The complexity of taxation is a widely discussed subject in the public finance literature . Kaplow 1996 Munk 2008 . From an economic perspective tax complexity can

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