The report is about the strategy pursued by SKAT (Danish Tax and Customs Administration) to increase Danish taxpayers' compliance.
The objective of the examination was to assess whether the strategy is achieving its objective, namely to increase the taxpayers' compliance with tax regulations, whether the strategy has produced the expected results and whether the projects implemented have increased the level of compliance.
The compliance strategy was implemented in 2007. In December 2008, Rigsrevisionen published its first report on SKAT's compliance strategy, which was focused mainly on the theoretical basis for the compliance strategy. The current report is dealing with the effectiveness of the strategy.
The examination was performed at the initiative of Rigsrevisionen.
Read the report (PDF)