Dear Reader,
in this repository you will find
- the results of the Tax Complexity Survey in German Tax Administration 2018/2019 &
- the related questionnaire in german (original version) and english.
Keep in mind that the survey has been conducted in german language.
Make sure to familiarise yourself with the general information provided in the excel spreadsheet, especially the licence (Creative Commons Licence CC BY-NC-SA 4.0).
For more information see https://www.accounting-for-transparency.de/publication/umfrage-zur-steuerkomplexitat-in-deutschen-finanzverwaltungen/ or https://www.accounting-for-transparency.de/publication/was-treibt-die-komplexitat-der-ertragsbesteuerung-multinationaler-unternehmen-ergebnisse-einer-befragung-in-der-deutschen-finanzverwaltung/.
The Authors