Tax Burden on German Companies – Income Tax Burden and Administrative Costs

Jahr: 2021
Typ: Report

What tax burdens do companies face and what causes them? This report takes an in‐depth look at answering these questions: In the following, the stated income tax burden, as well as the burdens caused by tax bureaucracy, are considered. The report also deals with the increasing calls for tax relief, particularly as a result of the Corona pandemic, and shows which measures companies consider useful with regard to investment incentives. This report provides a brief overview of the most important findings on these topics.

This report presents the descriptive results of the survey „Tax Burden and Tax Administrative Costs ‐ Assessments and Consequences“. The online survey was conducted in the period from 08 January 2021 to 30 April 2021. A total of 1,806 companies participated in the survey. The results presented below are based on the responses of 657 companies that answered the questionnaire in full.


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 WHU – Otto Beisheim School of Management, der ESMT Berlin und der Goethe-Universität Frankfurt, die die gleiche Forschungsagenda verfolgen.