Tax-Payer and Tax Office (Specialist 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
  • Projektgruppe "Verwaltung und Publikum" an der Universitaet Bielefeld (Data Collector)
  • ZA:
    • Political Institutions
  • CESSDA Topic Classification:
    • Employment
    • Economic policy
    • Economic systems and development
  • Abstract

    Judgement on behavior of citizens in contact with authorities by members of the financial administration. Evaluation of one´s own occupational situation and job. Topics: The survey is two-part: 1. Written survey: First the respondents filled out a questionnaire sent to them by mail about their occupational career and the most important social data. Further topics of this survey were: occupation characteristics; judgement on the prospects of promotion; participation in further education courses; memberships. 2. Oral survey by students in the project group: work satisfaction and satisfaction with department (scales); characterization of job; contact with colleagues; requirements of a trainee in the financial administration; status of knowledge in view of tax and organizational problems (scale); preferred work style of administration; preferred form of information flow with new laws and decrees; judgement on tax equity (scale); judgement on the conduct of the citizens regarding the tax official and assessment of the effect of appearance and manner of the citizens on the conduct of the civil servant (scales); readiness to give detailed advice to citizens with difficult tax problems; naming groups from which the most difficulties are to be expected; advantages and disadvantages of oral as well as written contacts by the citizens with the financial administration; attitude to personal judgement (scale); assumed intentions of candidates for the staff council for civil servants. Demography: age (classified); sex; religious denomination; school education; household composition; occupational group of respondent; membership.
Temporal Coverage
  • 1973-09
Geographic Coverage
  • North Rhine-Westphalia (DE-NW)
Sampled Universe
Sampling Procedure Comment: Multi-stage sample of tax officials. At the first level 5 tax offices were selected: at the second level all employees with intensive contact with the public (income tax and wage tax departments) were surveyed.
Collection Mode
  • Written and oral survey with standardized questionnaire
Data and File Information
  • Unit Type: Individual
    Number of Units: 173
In the framework of the project a sample of citizens was interviewed, who had contacts with the tax offices selected here (see ZA Study No. 1015).
B - Data and documents are released for academic research and teaching, if the results won’t be published. If any publications or any further work on the results is planned, permission must be obtained by the Data Archive.
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Alternative Identifiers
  • ZA1016 (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.
  • Hegner, Friedhart: Das bürokratische Dilemma: Zu einigen unauflöslichen Widersprüchen in der Beziehung zwischen Organistion, Personal und Publikum. Frankfurt: Campus 1978.

Update Metadata: 2021-04-07 | Issue Number: 87 | Registration Date: 2010-07-22