only insufficiently the support of external tax advisers. Therefore, a considerable number of small businesses in Germany …The 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 …

The complexity of a tax system can be measured by the costs of private taxpayers and businesses in complying with the … tax law. According to the empirical literature tax compliance costs are strongly correlated with the source and the amount … differentiates between the compliance costs in the proper sense as well as the costs of tax planning. It also quantifies the cost …

Unternehmen in Deutschland sind zu zahlreichen bürokratischen Meldungen verpflichtet. Die Kosten, die mittelständischen …. Für 20 von insgesamt 360 verschiedenen gesetzlichen Meldepflichten von Unternehmen in Deutschland wurden die … Anmeldung neuer Mitarbeiter für alle Unternehmen in Deutschland auf insgesamt mehr als 39 Mio. € belaufen. Die monatliche …