The report is about the merger of debt collection into SKAT. The merger took place on 1 November 2005 when the responsibility for collecting outstanding payments from individuals and businesses to public authorities was transferred to SKAT. Prior to the merger, outstanding payments were collected by local authorities, the Danish Agency for Governmental Management, the police and ToldSkat (former name of the Danish tax and customs authority).
Rigsrevisionen has examined whether SKAT at the beginning of 2010 had met the objectives and prerequisites, set by the Folketing (parliament), and underlying the plans to merge debt collection.
Against this background, Rigsrevisionen has assessed SKAT's progress with respect to implementing the planned activities relating to organisation, administration, systems, staff reductions, development of staff competencies, measurement of debt collection performance and the effect of debt collection methods, and reduction of the level of debt owed by individuals and businesses to public authorities.
Rigsrevisionen has taken the initiative to the study.
Read the 1st chapter of the report (PDF)