Abstract
This paper analyzes the tax jurisdiction of the Austrian Supreme Administrative Court (VwGH) with respect to tax rate, tax base, and time effects. Tax base effects are the most frequent tax effects with almost 80% of all VwGH rulings. Although time effects predominate in the academic business tax literature, their proportion of VwGH decisions is only 14%. With a proportion of 6% of all decisions, tax rate effects affect tax jurisdiction only marginally. If the frequency of lawsuits is used as a proxy for tax compliance costs, the tax law could be simplified by more detailed tax laws that are less vulnerable to different interpretations. Due to the difficult separation of income and consumption in any tax system, it is not possible to avoid tax lawsuits completely.
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