For the purpose of saving costly tax authorities, already proposed by older economists such as Johann Heinrich Jung-Stilling (1740-1817). According to this, each taxpayer calculates his tax liability himself on the basis of the given tax laws (a system of taxation that relies on individual citizens to report their income freely and voluntarily, calculate their tax liability correctly and pay the tax due promptly). In the relevant literature, there has been much debate as to whether the savings made by the tax authorities compensate for the loss of tax revenues expected from this system. – In Germany, however, the prevailing view is that, given the deeply rooted German culture of denunciation (people take pleasure in denouncing, in giving hidden notice to an authority to the detriment of even a close neighbor, and indeed even a friend), the tax authorities should expect to receive the full amount of taxes due from customers, competitors and disloyal employees. – See Moral Hazard. Whistleblower.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/