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

Year: 2021

Type: 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.

Publication Information

TRR 266 researchers

Vanessa Heinemann-Heile Paderborn University

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).

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.

Martin Fochmann Freie Universität Berlin

External researchers

Hans-Peter Huber

DOI

DOI Link

Attachment

Executive Summary

To cite this publication

Fochmann, M., Heile, V., Huber, H., Maiterth, R., & Sureth-Sloane, C. (2021). Tax Burden on German Companies – Income Tax Burden and Administrative Costs. TRR 266 Accounting for Transparency. https://doi.org/10.52569/NCAI8648

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