skatteetterlevelse

Skatteetterlevelse refers to the extent to which individuals and businesses comply with tax laws and obligations. It encompasses the accuracy of reporting, the calculation of tax bases, the timely filing of tax returns, and the timely payment of taxes owed. Compliance includes voluntary self-assessment as well as actions prompted or enforced by tax authorities, such as audits, penalties, and information matching. The concept applies across different tax types, including income, value-added, property, payroll, and consumption taxes, and is relevant for both individuals and corporate entities.

Measuring skatteetterlevelse involves looking at the tax gap, which is the discrepancy between taxes due and taxes collected, as well as indicators like late submissions, underreporting, and improper deductions. Compliance costs for taxpayers and the administrative costs for authorities are also considered. Tax administrations employ a range of tools to promote compliance, including simplified filing processes, withholding systems, pre-filled returns, digital reporting, risk-based audits, penalties, and information sharing between agencies. The increasing use of digital technologies and data analytics enhances monitoring and enforcement capabilities.

Several factors influence skatteetterlevelse, including trust in government, perceived fairness of the tax system, complexity of rules, and the perceived risk of detection and penalties. Challenges include the informal economy, cross-border and digital business activities, and ongoing tax avoidance or evasion. Internationally, organizations such as the OECD advocate reforms to improve compliance, reduce tax avoidance, and modernize administrations through BEPS measures, real-time reporting, and better data exchange, while balancing simplicity for taxpayers with effective enforcement.