Germany – Tail Light Position in Digitisation: An Analysis of a Decentralised Tax Administration Based on the Digital European Society Index

Daniel Simon Schaebs
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Daniel Simon Schaebs: Pegaso International, Malta

Management, 2020, vol. 15, issue 4, 309-323

Abstract: This paper describes the historical reasons for a decentralised tax administration in Germany and compares different structures. With special consideration of a five-step model for the digitisation in Europe and the OECD listed challenges, an in-depth analysis of the Digital Economy and Society Index (DESI) reveals Germany’s weakening position in the European context. The desi of 2019 was adapted to cover the essential determinants of the tax administration. This adapted DESI (A-DESI) value was linked to the gross domestic product (GDP) per capita 2019 in order to include the performance of the countries. For this in-depth analysis, the new key indicator Relative Digitisation Efficiency (RDE) was developed and revealed that Germany is at the bottom of the league in digitisation, although the GDP per capita offers the country many opportunities. The decentralised tax administration could be linked to a negative impact on the progress of digitisation because of structural disadvantages.

Keywords: German tax administration; decentralised tax administration; digitalisation/digitisation; Digital European Society Index (DESI) (search for similar items in EconPapers)
Date: 2020
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DOI: 10.26493/1854-4231.15.309-323

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