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

Year: 2020
Type: 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.

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.

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