Compliance in Accounting and Taxation

Funding: FWF, Project Number P 29044

Funding Period: 1.10.2016 – 30.9.2019

As part of his interdisciplinary doctoral thesis project, René Wind dealt with the question of the influence of legal framework conditions on the relationship between tax authorities and taxpayers. This question was researched with the aim of being able to provide suggestions for regulatory concepts from the interaction between business decision models and legal framework conditions that make the enforcement of tax law more efficient and fair. For this interdisciplinary research approach, analytical research methods of business administration (game theory) were used in addition to classical jurisprudential methods. The game theory provided a mathematical model to solve a scenario in which the decisions of the tax administration and the taxpayers are mutually dependent. An example of such interaction between the tax administration and the taxpayers is the earlier attainment of legal certainty with regard to the assessment under tax law through binding information in the general tax procedure or in the special procedural instrument of accompanying control.