Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis

Jahr: 2020
Typ: Report

Fast and uncomplicated assistance was promised to businesses during the COVID-19 crisis. However, not all companies perceive the fiscal measures of the German government as helpful, as our study shows. The surveyed companies view the government’s promise to process applications for aid measures in an unbureaucratic way with skepticism. Our study also emphasizes that bureaucratic obstacles pose an enormous administrative burden for companies, even outside times of crisis.

This report presents the descriptive results of the survey „Tax Administration Costs, Fiscal COVID-19 Emergency Aid Measures, and Investments during the Crisis.“ The survey was conducted from May 13, 2020, to June 25, 2020. 305 German companies provided the responses upon which the results are based.

Beteiligte Institutionen

Die Hauptstandorte vom TRR 266 sind die Universität Paderborn (Sprecherhochschule), die HU Berlin und die Universität Mannheim. Alle drei Standorte sind seit vielen Jahren Zentren für Rechnungswesen- und Steuerforschung. Hinzu kommen Wissenschaftler der LMU München, der Frankfurt School of Finance and Management, der Goethe-Universität Frankfurt, der Universität zu Köln und der Leibniz Universität Hannover, die die gleiche Forschungsagenda verfolgen.