Tax compliance
The term tax compliance (German, for example: tax compliance , more literally: the duty to pay tax, to obey ) describes the willingness of citizens to respect the applicable tax laws and to meet tax obligations. From the point of view of a company, tax compliance describes the "implementation and maintenance of a system to ensure compliance with tax law in the interests of the company and its employees, without there being a legal obligation to set up such a system". From the point of view of the tax authorities, a tax compliance strategy should provide structural incentives for taxpayers to participate in the fulfillment of their tax obligations without any direct sovereign obligation.
Experience from abroad
In the Netherlands , Great Britain , Canada and Australia , this willingness has been successfully increased for years through various measures (BMF monthly report 6-2004).
Tax compliance in concrete terms
The willingness of citizens to adopt correct tax behavior can be achieved through various steps.
In Germany, tax resistance is to be reduced in a targeted and sustainable manner by increasing the orientation of the financial administration towards customers. Through service management and risk management , optimization and expansion of the service situation in the tax and thus lawful action should the taxpayer be achieved. With a risk-oriented resource management one wants to recognize tax evaders more easily in the case processing in the tax offices and induce them to change behavior in the long term through sanctions. Due to the possibilities of electronic tax audits in companies by the GDPdU and today by the GoBD , a program-supported overall audit of all tax-relevant data has become possible instead of random sample audits .
In cash transactions, the INSIKA system for cash registers and taximeters (see fiscal taximeters ) is intended to achieve greater tax compliance.
literature
- Rübenstahl, Idler (Ed.): Tax Compliance. Prevention - Investigation - Remediation - Corporate Defense . CF Müller, Heidelberg 2018, ISBN 978-3-8114-4657-1
- Sozietät Streck, Mack, Schwedhelm: Tax Compliance: Risk minimization through compliance with obligations and the pursuit of rights. O. Schmidt, Cologne 2010, ISBN 978-3-504-25078-2 .
- Andreas Kaiser: Tax Compliance in Foreign Finance Administrations. In: IWB. 20/2010, pp. 774-479.
- Kirchler, E.,: The Economic Psychology of Tax Behavior . Cambridge University Press , Cambridge 2007, ISBN 978-0-521-87674-2 .
- Peter Talaska: Tax Compliance in Companies - D&O Liability . In: Betriebsberater. 19/2012, p. 1195.
- James Alm, Todd Cherry, Michael Jones, Michale Mc Kee: Taxpayer information assistance services and tax compliance behavior. In: Journal of Economic Psychology. 2010, pp. 577-586.
- Roman Seer: Tax Compliance and External Audit. In: FS for Michael Streck on his 70th birthday. O. Schmidt, Cologne 2011, pp. 403-415.
- Klaus Moosmayer, Niels Hartwig: Internal Investigations - Practical Guide for Companies. Beck, Munich 2012, ISBN 978-3-406-62819-1 .
- Müller, Fischer: Tax Compliance: Responsibility in the company under criminal tax law . ESV, Berlin 2018, ISBN 978-3-503-18110-0 .