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 long-term tax reforms, tax amnesties are used to bring back taxableamounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples...

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...

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 structure internal audit...

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...