Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and … paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational …). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code …