Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost burden. Under the assumption of rational choice a private business should choose a cost-optimal administration strategy. In spite of that we find empirical evidence for small German businesses using only insufficiently the support of external tax advisers. Therefore, a considerable number of small businesses in Germany could reduce their compliance cost burden by a higher degree of outsourcing tax processes. In contrast, we find no significant evidence for a cost reduction by an electronic data interchange with the tax and social insurance authorities or by a simplified cash accounting method for tax purposes. Terms of use: Documents in EconStor may

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For successful digitalization of the public sector, insights into how digitalization affects the work of public sector employees must be attained.Hence, integrative conceptual models and metrics of digital work are needed. A five-dimensional model describing the degree of digitalization ofadministrative action (Kaesmayr, Schorn & Steidle 2021) provides the point of departure for this paper. To enable actual measurement, thedevelopment and validation of a corresponding questionnaire is presented. Its development includes the item formulation by specifying attributes,raters and objects of the underlying constructs as well as the formation of indices by means of a contrast weighting specifically augmented forthis type of work. The validation of the scale includes component as well as confirmatory factor analyses based on data from 519 administrativeemployees in Germany. The scale provides the opportunity to describe and evaluate the degree of digitalization of administrative procedures andto evaluate measures to improve digital case processing. Furthermore, it enables research into conditions and consequences for a successfuldigital transformation. However, further research is required to verify the predictive validity and practical benefits of the scale.

This research explores stakeholders' perspectives on administrative procedures, focusing on basic psychological needs. The goal is to understand the motives driving evaluations of administrative quality and performance, particularly for constitutive administrative acts. Using a multi-method approach, the study analyzes five stakeholder groups' central motives at different stages of administrative procedures. To achieve this, the user experience journey technique is adapted to identify stakeholders' motivations, including achievement, affiliation, and power. Guided workshop discussions, qualitative expert interviews, and a review of legal sources are utilized to determine stakeholders' urgencies at each step of the process. Through qualitative content analysis of expert interviews, the study deduces the central concepts underlying these urgencies. The findings provide valuable insights into stakeholders' perspectives, motivations, and urgencies regarding administrative procedures and thus important attributes of good administration. This understanding is crucial for evaluating administrative performance and shaping potential goals for administrative reforms.

Although good administration plays a crucial role for a state to function, to date no comprehensive and accepted conceptualization exists. Scholars and policymakers, however, are depending on a comprehensive and valid set of criteria to assess the quality of administrations and the effects of reforms and interventions. To develop an appropriate conceptualization, we draw on literature from jurisprudence, administrative, political, economic, as well as social sciences. Applying Rossiter’s C OAR SE approach to ensure content validity, 30 constructs underlying good administration were derived. The items formulated to measure these constructs were empirically validated in an online survey with 519 case workers in German municipal agencies. Principal components analysis yielded four components, i.e., diligence/mission, efficiency, information, and responsivity/support. Thereby, it becomes apparent that some of the criteria used in the literature, such as proportionality, load on multiple components.

The Covid-19 pandemic and the Online Access Act (Onlinezugangsgesetz – OZG) are forcing Germany's public administration to accelerate digital transformation in general and the digitalization of agencies on federal, state and municipal level in particular. To assess this endeavor’s progress, existing e-Government maturity models were evaluated. The majority of models mainly focus on technical characteristics of an administrative act, while disregarding the importance of (1) public servants, (2) their work situation and (3) organizational processes. It is the latter three determining successful digitalization. Consequently, we fuse previous e-Government maturity models with the individual perspective of public servants including internet-based work, virtualization of teams and societal participation. This paper describes the synthesis of a model, its advantages and limitations including next steps towards its empirical validation.

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