... taxpayer against an external tax adviser Key words: Tax complexity, tax compliance costs, bureaucracy costs, tax administration, administration strategy, business strategy, outsourcing, contracting ... Tax compliance costs: A business administration perspective Sebastian Eichfelder♣ and Michael Schorn† Abstract∗ Our paper analyses the relationship of tax compliance costs and business strategy ... could also engage an external adviser to execute his tax administration obligations The usage of external resources Re may be characterised as an outsourcing of tax administration and tax planning...