The German Federal Court of Audit’s observations of and comments on tax administration and tax compliance

pí~~íëïáëëÉåëÅÜ~ÑíäáÅÜÉ=c~âìäí®í=c~Åìäíó=çÑ=bÅçåçãáÅëI=i~ï=~åÇ=pçÅá~ä=pÅáÉåÅÉë=aáëÅìëëáçå=m~éÉê=kçKW=OMMSJMMOb=qÜÉ=dÉêã~å=cÉÇÉê~ä=`çìêí=çÑ=^ìÇáíÛë=çÄëÉêî~íáçåë=çÑ=~åÇ=ÅçããÉåíë=çå=í~ñ=~Çãáåáëíê~íáçå=~åÇ=í~ñ=Åçãéäá~åÅÉ==båêáÅç=pÅÜ ∏ÄÉä= c Ωê=ÇÉå=fåÜ~äí=ÇÉë=aáëâìëëáçåëé~éáÉêë=ëáåÇ=ÇáÉ=àÉïÉáäáÖÉå=^ìíçêÉåLáååÉå=~ääÉáå=îÉê~åíïçêíäáÅÜKfppk=NSNMJVNVU=EmêáåíF=fppk=NSNMJVNUu=EfåíÉêåÉíF= The German Federal Court of Audit’s observations of and comments on tax administration and tax compliance Dipl.-Volkswirt Enrico Schöbel, Wissenschaftlicher Mitarbeiter, Doktorand der Staatswissen-schaftlichen Fakultät der Universität Erfurt, Lehrstuhl für Finanzwissenschaft und Finanzso-ziologie, Universität Erfurt, Nordhäuser Str. 63, 99089 Erfurt, Tel.: 0049-361-737-4554, FAX: 0049-361-737-4559, Email: enrico.schoebel@uni-erfurt.de. Abstract: Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers’ declaration behaviour (beyond the official income statistics and tax statistics) was neither systematically collected, nor otherwise made accessible for systematic research. However, the BRH selectively observes taxpayers’ and tax administrators’ behaviour and, on the basis of its audit experiences, comments on tax enforcement and tax compliance. Such ...