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Tax Administration Compiled and Ordered Notes from Interviews Including Cross-Checks with Publicly Accessible Material, Prepared for Future Use

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Tax Administration Compiled and Ordered Notes from Interviews Including Cross-Checks with Publicly Accessible Material, Prepared for Future Use Jörg Alt SJ Germany VI: Tax administration Compiled and ordered notes from interviews including cross-checks with publicly accessible material, prepared for future use. Language checks thanks to Andrew Simpasa SJ. alt 06.11.2016 2 Table of Content Table of Content ............................................................................................................. 2 Register of graphics ........................................................................................................ 7 Register of tables ............................................................................................................ 7 1 Basics ....................................................................................................................... 9 1.1 Legal basis and administrative structure in Germany ...................................... 9 1.1.1 Federal Customs administration ................................................................. 9 1.2 Parameters of tax administration .................................................................... 10 1.3 Procedural explanations .................................................................................. 10 1.3.1 Income from wage and capital .................................................................. 10 1.3.2 Self-employed, “millionaires” and businesses .......................................... 11 1.4 Research focus ................................................................................................ 11 2 Critical administrative issues within the national context ..................................... 12 2.1 Shortage of (qualified) personnel ................................................................... 12 2.1.1 Less personnel, more work ....................................................................... 12 2.1.1.1 The problem of Tax CDs and self-reporting ...................................... 13 2.1.2 Deficits in training .................................................................................... 14 2.1.3 Benchmarking: Quantity vs. quality? ....................................................... 14 2.1.4 Sickness and payment ............................................................................... 15 2.1.5 Image factors ............................................................................................. 15 2.1.5.1 Tag der Steuergerechtigkeit ............................................................... 15 2.1.5.2 Tag des Steuerzahlers ........................................................................ 16 2.1.6 Recruitment in an ageing society .............................................................. 16 2.1.7 Migration to the private sector .................................................................. 17 2.1.8 Self-Assessment (Selbstveranlagung) ....................................................... 17 2.2 “Colleague Computer” ................................................................................... 18 2.2.1 Reasons behind computerization .............................................................. 18 2.2.2 Business Intelligence, Computer Forensics, Machine Learning ............... 18 2.2.3 Private sector - public service – personal privacy .................................... 19 2.2.4 Electronic processing of tax declaration ................................................... 19 2.2.4.1 Faults in the process of data transfer ................................................. 19 2.2.4.2 Faults during processing .................................................................... 20 2.2.4.3 Citizens hesitancy to use it................................................................. 20 2.2.5 Computerized Risk Management .............................................................. 20 2.2.5.1 Why Risk Management in tax administration? .................................. 20 2.2.5.2 How does it work? ............................................................................. 21 2.2.5.3 Faults in the “process of processing” ................................................. 21 3 2.2.5.4 The impossibility of follow-ups ......................................................... 22 2.2.6 Future IT related taxation problems .......................................................... 22 2.2.6.1 Big Data and the upcoming automatic information exchange ........... 22 2.2.6.2 Business to consumer transactions .................................................... 22 2.2.6.3 Reduction of global trade ................................................................... 22 2.2.7 Limits to computerized IT? ....................................................................... 23 2.2.8 Replacement of personnel? ....................................................................... 23 2.2.8.1 A field experiment in Lower-Saxony ................................................ 23 2.2.9 Conclusion ................................................................................................ 24 2.3 Insufficient checks with businesses ................................................................ 25 2.3.1 Background ............................................................................................... 25 2.3.2 Wage Tax Inspection ................................................................................ 28 2.3.3 Tax Auditing ............................................................................................. 29 2.4 Insufficient checks on wealthy people ............................................................ 29 2.5 Insufficient checks on self-employed ............................................................. 31 2.6 Insufficient checks on fraud with turnover tax/VAT ...................................... 31 2.6.1 What are we talking about ........................................................................ 31 2.6.2 Manipulated cash-register ......................................................................... 31 2.6.3 E-Commerce based fiscal problems ......................................................... 32 2.6.4 Computer based fraud ............................................................................... 32 2.6.5 Fraud with faked bills ............................................................................... 32 2.6.6 Fraud with cash payments ......................................................................... 32 2.6.7 Gaps in legal regulation and administrative cooperation .......................... 33 2.6.8 Position of the Court of Auditors and Performance Commissioner ......... 33 2.6.9 Discussion ................................................................................................. 34 2.6.10 Conclusion .............................................................................................. 35 2.6.11 Possible solutions .................................................................................... 35 2.6.11.1 Securing electronic cash registers against manipulation ................. 35 2.6.11.2 Reforming punishment .................................................................... 36 2.6.11.3 Electronic billing and payments ...................................................... 36 2.6.11.4 Big Data software ............................................................................ 36 2.7 Insufficient resources and tools ...................................................................... 36 3 Problems due to federal structure and differences ................................................. 37 3.1 Principal legal and administrative issues ........................................................ 37 3.2 Political and legal competition ....................................................................... 37 3.3 Varying levels of personnel ............................................................................ 38 3.3.1 How many should there be? ...................................................................... 38 4 3.3.2 How many are there? ................................................................................ 39 3.4 Triple justice issue .......................................................................................... 42 3.5 Data exchange ................................................................................................. 43 3.6 Efforts to improve collaboration ..................................................................... 43 3.6.1 Option and obstacle for centralization ...................................................... 43 3.6.2 Centralization ............................................................................................ 44 3.6.2.1 The Federal Central Tax Office ......................................................... 44 3.6.2.2 A Federal Tax FBI? ........................................................................... 44 3.6.3 Coordination ............................................................................................. 44 3.6.3.1 Common targets for national cooperation ......................................... 45 3.6.3.2 Benchmarking among different states ............................................... 45 3.6.4 Computerization ........................................................................................ 46 3.7 Problems resulting from the “debt brake” ...................................................... 48 3.8 The (State) Financial Equalization Scheme .................................................... 48 3.8.1 The problems ...........................................................................................
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