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Die Nachfrage nach Steuerberatungsleistungen: Evidenz für deutsche Steuerpflichtige

  • Felix Bransch
  • Paul GurrEmail author
Originalartikel
  • 7 Downloads

Zusammenfassung

In diesem Beitrag analysieren wir die Determinanten der Steuerberaternachfrage unter Verwendung von Befragungsdaten. Zusätzlich zur bisherigen Literatur finden wir, dass Steuerpflichtige, die Betriebsvermögen und Immobilien besitzen, einer Vollzeitbeschäftigung nachgehen und die Hilfe von Finanzberatern nutzen, mit einer höheren Wahrscheinlichkeit Steuerberatungsleistungen nachfragen. Andererseits ist die Wahrscheinlichkeit, Steuerberatungsleistungen nachzufragen, niedriger für Steuerpflichtige, die Aktien oder Fonds besitzen und ihre Steuererklärung mit Hilfe von Freunden oder Verwandten erstellen. Wir finden, dass das Finanzwissen negativ und die kognitiven Fähigkeiten positiv mit der Nachfrage nach Beratungsleistungen korrelieren. Im Kontrast zu vorherigen Studien finden wir, dass Steuerpflichtige in den neuen Bundesländern mehr und Steuerpflichtige mit Zinseinkünften weniger Steuerberatungsleistungen nachfragen.

Schlüsselwörter

Steuerberaternachfrage Steuerberatung Steuerliche Komplexität 

The Demand for Tax Preparation Services: Evidence from German Taxpayers

Abstract

In this study, we analyze the determinants of the demand for tax preparation services by using survey data. In addition to previous studies, we find that taxpayers with business and real estate assets, as well as taxpayers that are employed full-time and use the help of a financial adviser are more likely to use professional tax preparation services. At the same time, taxpayers that own stocks or funds and use the help of friends or family to file their tax income return are less likely to demand professional tax preparation services. Interestingly, we find that financial knowledge is negatively correlated with the demand for tax preparation services, while cognitive ability is positively correlated with the demand for tax preparation services. In contrast to previous studies, we find that taxpayers in the former East German states are more likely and taxpayers receiving interest income less likely to demand tax preparation services.

Keywords

Demand for tax preparation services Tax advice Tax complexity 

JEL-Kennziffern

D14 H24 H83 L84 

Notes

Interessenkonflikt

F. Bransch und P. Gurr geben an, dass kein Interessenkonflikt besteht.

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Copyright information

© Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. 2019

Authors and Affiliations

  1. 1.Lehrstuhl für E-BusinessOtto-von-Guericke-Universität MagdeburgMagdeburgDeutschland
  2. 2.Lehrstuhl für Unternehmensrechnung und -besteuerungUniversität RostockRostockDeutschland

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