tax audit efficiency

Why auditor characteristics matter for tax audit efficiency and transparency

May 22, 2026

Kay Blaufus

Julian Bock

Tax audits are a cornerstone of effective tax enforcement. They generate substantial additional tax revenues, help reinforce compliance and enhance trust in the tax system. Yet tax administrations everywhere face the same issue: limited resources. So what makes a tax audit efficient, and how can tax administrations organize their…

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, Leibniz University Hannover and TU Darmstadt who share the same research agenda.