Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise

Year: 2020

Type: Report

Schnelle und unbürokratische Hilfe wurde den Unternehmen in der Corona-Krise versprochen. Doch nicht alle Unternehmen empfinden die steuerlichen Maßnahmen der deutschen Regierung als hilfreich, wie die vorliegende Studie zeigt. Auch dem Versprechen der Regierung, Anträge auf Hilfsmaßnahmen unkompliziert zu bearbeiten, stehen die meisten Unternehmen skeptisch gegenüber. Unsere Studie zeigt zudem, dass bürokratische Hürden die Unternehmen nicht nur in Krisenzeiten erheblich administrativ belasten.

Der Bericht präsentiert die deskriptiven Ergebnisse der Befragung „Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise“ (13. Mai 2020 bis zum 25. Juni 2020). 305 deutsche Unternehmen lieferten die Antworten für die dargestellten Ergebnisse.

Publication Information

TRR 266 researchers

Vanessa Heinemann-Heile Paderborn University

Caren Sureth-Sloane Paderborn University

Prof. Caren Sureth-Sloane is Professor of Business Administration, especially Business Taxation at Paderborn University and is the spokesperson of the DFG-funded Collaborative Research Center TRR 266 Accounting for Transparency. She studies the effects of taxation on corporate decisions, especially on risky investments, as well as international business taxation and tax complexity. Since 2010, she has been Guest Professor at the Vienna University of Economics and Business and Principal Investigator of the FWF Doctoral Program in International Business Taxation (DIBT). She received offers from the University of Graz, the Humboldt University of Berlin, the Goethe University of Frankfurt, and the University of Cologne. She is a member of the working group “taxes” and “transfer prices” of the Schmalenbach-Gesellschaft, of which she has been vice president since 2019. In 2013 Caren Sureth-Sloane was appointed a full member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts. She is also a member of the DFG-Senate since 2021. Sureth-Sloane received an honorary doctorate from the Faculty of Business, Economics and Social Sciences at the University of Graz in 2021 and an honorary doctorate from the Faculty of Business Studies and Economics at the University of Bremen in 2022.

Ralf Maiterth Humboldt University of Berlin

Ralf Maiterth is Professor for Business Taxation at Humboldt University of Berlin. He is also Dean of Studies and Vice Dean for International Affairs as well as Deputy Member of the Audit Committee of the Faculty of Economic Sciences of the Humboldt University of Berlin. He is member of the academic committee of the Leibniz ScienceCampus “Mannheim Taxation” (MaTax) which is a joint initiative of the University of Mannheim and the Zentrum für Europäische Wirtschaftsforschung (ZEW). In addition, he is Professor at the German Institute for Economic Research and chairman of arqus, working group quantitative business taxation. He is co-editor of the German “Steuer und Wirtschaft” and member of the German Academic Association for Business Research (VHB), European Accounting Association and of the German Economic Association of Business Administration (GEABA).

External researchers

Hans-Peter Huber

DOI

DOI Link

Attachment

Executive Summary

Cite this article as

Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. TRR 266 Accounting for Transparency. https://doi.org/10.52569/RUHF6645

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