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

Resource Type
Dataset : Survey and aggregate data
  • 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)
Publication Date
  • SAMPLE, Hamburg (Data Collector)
  • ZA:
    • Political Institutions
  • CESSDA Topic Classification:
    • Economic policy
    • Economic systems and development
  • 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.
Temporal Coverage
  • 1973-05 / 1973-06
Geographic Coverage
  • North Rhine-Westphalia (DE-NW)
Sampled Universe
Sampling Procedure Comment: 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.
Collection Mode
  • Oral survey with standardized questionnaire
Data and File Information
  • Unit Type: Individual
    Number of Units: 512
As a supplement to this investigation a survey of the tax offices was conducted, see ZA Study No. 1016.
A - Data and documents are released for academic research and teaching.
All metadata from GESIS DBK are available free of restriction under the Creative Commons CC0 1.0 Universal Public Domain Dedication. However, GESIS requests that you actively acknowledge and give attribution to all metadata sources, such as the data providers and any data aggregators, including GESIS. For further information see
Alternative Identifiers
  • ZA1015 (Type: ZA-No.)
  • Grunow, Dieter; Hegner, Friedhart; Kaufmann, Franz-Xaver: Steuerzahler und Finanzamt. Frankfurt: Campus 1978.
  • Grunow, Dieter: Steuerzahler und Finanzamt, Forschungsdesign und Ergebnisse. Frankfurt: Campus 1978.
  • Grunow, Dieter: Alltagskontakte mit der Verwaltung. Frankfurt: Campus 1978.

Update Metadata: 2020-10-20 | Issue Number: 86 | Registration Date: 2010-07-22

Grunow, Dieter; Hegner, Friedhart; Kaufmann, Franz-Xaver (1973): Steuerzahler und Finanzamt (Steuerzahlerbefragung). Version: 1.0.0. GESIS Datenarchiv. Dataset.