The Public Finance Crisis in the Judgement of the Citizens

Knowledge about taxes. Attitude to the tax system, to a tax reform.
Assessment of the extent and types of tax evasion. Necessity for higher
indebtedness of the country to reduce taxes. Topics: self-assessment of
extent to which informed about taxes (scale); estimate of average
burden on private income in Germany; assessment of personal tax burden
and comparison of this tax burden with others as well as with
government services received for this; assessment of the fairness of
the German tax system and desire for simplification; attitude to the
tax system and to a tax reform (scale); expected development of the tax
burden in the next few years; attitude to honesty in paying taxes or
tax evasion (scale); preferred measures for individual resistance
against the tax burden; estimate of proportion of tax evaders in the
Federal Republic; classification of selected forms of reducing taxes as
minor or severe offences against the tax laws; typing tax evaders;
comparison of increase of municipal fees with the increase of taxes;
assessment of individual municipal fees with the services received;
assessment of the amount of public indebtedness; comparison of public
indebtedness with indebtedness in other countries; responsibility of
public indebtedness in view of the burden on the next generations;
necessity of higher indebtedness for reduction of the tax burden;
perceived limitation of governmental freedom of action through high
government debts; knowledge test about the actual development of
government debts between 1990 and 1995; preference for higher taxes or
reduction of governmental services to reduce the mountain of debt;
preferred government institutions for privatization or for an
alternative reduction in service; strengthening families or companies
or reduced environmental pollution as most important criteria for a
possible correction of the tax law; degree of familiarity of
organizations such as Bund der Steuerzahler {union of taxpayers},
Verband der Lohnsteuerzahler {association of wage tax payers},
Lohnsteuerhilfeverein {wage tax aid organization}, vereinigte
Steuerzahler {united taxpayers}, deutsche Steuergewerkschaft {German
tax union} and Verbraucherverein {consumer organization}; assessment of
the influence of the Bund der Steuerzahler on the tax policies of the
government; party preference; interest in politics; union membership;
residential status.