Summary information

Study title

Tax-Payer and Tax Office (Tax-Payer Survey)

Creator

Grunow, Dieter (Projektgruppe "Verwaltung und Publikum" an der Universität Bielefeld )
Hegner, Friedhart (Projektgruppe "Verwaltung und Publikum" an der Universität Bielefeld )
Kaufmann, Franz-Xaver (Projektgruppe "Verwaltung und Publikum" an der Universität Bielefeld )

Study number / PID

ZA1015, Version 1.0.0 (GESIS)

10.4232/1.1015 (DOI)

Data access

Information not available

Series

Not available

Abstract

Contacts with authorities from the view of the citizens, exemplified by the tax office. Topics: Type and frequency of contacts with the tax office; distance to this government office; difficulties with filling out forms for the income tax return; self-assessment of status of knowledge on tax questions; preferred source of information on tax questions; objections filed against decisions of the tax office and success of these objections; assessment of tax equity; general satisfaction with decisions as well as duration of processing by authorities; assessment of the tax office in comparison with other authorities; judgement on the financial administration and the tax officials (scale); evaluation of personal contact with the tax official in comparison to mail contacts; assessment of ability to influence tax officials and of the dependence relation of the citizen with the tax office; personal ability to act regarding employees of the tax office; knowledge about the organizational situation and responsibilities in the financial administration; attitude to the government and the administration (scale). Demography: age (classified); sex; religious denomination; religiousness; school education; occupation; occupational group; income; employment of members of household; composition of household. Interviewer rating: city; start and end of interview.

Keywords

Not available

Methodology

Data collection period

05/1973 - 06/1973

Country

Time dimension

Not available

Analysis unit

Not available

Universe

Not available

Sampling procedure

Multi-stage stratified random sample of taxpayers. At the first level: stratified sampling of four tax offices; at the second level: sample of persons with contact with authorities in the last year and living in the area served by the respective tax offices, selected according to the random route procedure.

Kind of data

Not available

Data collection mode

Oral survey with standardized questionnaire

Access

Publisher

GESIS Data Archive for the Social Sciences

Publication year

1973

Terms of data access

A - Data and documents are released for academic research and teaching.

Related publications

Not available