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Tax compliance – adherence to tax rules – is increasingly gaining importance against a background of public debate as well as tougher sanctions for infringements. Taxpayers are thus required to correct errors if they realise that they have made a mistake in their tax returns. However, according to the latest version of the Administrative Regulations Governing the Application of the German Fiscal Code (Anwendungserlass zur Abgabenordnung, AEAO), an appropriate and effective internal control system for complying with tax obligations can constitute evidence that shows that when the taxpayer committed the infringement s/he was not acting wilfully or negligently. Against such a background, it is not only large corporations but, in particular, also small and medium-sized enterprises (SMEs) that are faced with the question of if, or how compliance with tax requirements can be systematically ensured.