Tax audit, tax compliance, tax avoidance, tax evasion, family firms, negotiation strategies, time consumption, audit duration. - Betriebsprüfung, Einhaltung der Steuervorschriften, Steuervermeidung, Steuerhinterziehung, Familienunternehmen, Verhandlungsstrategien, Zeitverbrauch, Prüfungsdauer

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...