The report deals with the information and guidance regarding taxation regulations provided by the Central Customs and Tax Administration (ToldSkat) and local authorities to enterprises. The NAOD finds that the responsibility of the taxation authorities to provide information and guidance to enterprises is particularly important, because the complicated body of regulations regarding taxation is often amended, and because taxation is characterised by a very complex structure with an array of different taxation authorities.
The NAOD has examined and assessed whether the Central Customs and Tax Administration and the local authorities ensure that enterprises receive information and guidance that is understandable, correct, adequate, punctual, goal-oriented and accessible. To this end, the NAOD has examined and assessed whether the delegation of responsibility between the various taxation authorities is clear and whether the Central Customs and Tax Administration’s information and guidance measures are coordinated and uniform. The NAOD has furthermore examined and assessed user satisfaction surveys conducted by the Central Customs and Tax Administration.