Tax Burden and Feeling of Tax Burden of the Self-Employed Middle Class

Tax morals and economic situation of the self-employed middle class.

Topics: Attitude to government (scales); evaluation of the tax System and possibilities to reduce taxes illegally; attitude to type and amount of punishment for tax offenders; knowledge about one´s own tax rate and progression with additional income; types of taxes paid; utilization of opportunities to save taxes; perceived unfavorable changes of tax regulations in the last few years; tax accountant costs; profitability of tax accountant costs for the business; assessment of management work to determination company taxes; distribution of authority within the company; legal form of the company; Turnover development in the past few years; attitude to an increase in Company size; housing of the company in a residential building; judgement on one´s situation regarding provision for old age; obstacles to Transfer into retirement; judgement on the extent of leisure time for the self-employed; income from capital assets; party preference.

Demography: school education; size of household; religious denomination; age; income; sex

Interviewer rating: willingness of respondent to cooperate; interest in topic; number of contact attempts.