skatteetterskap
Skatteetterskap is a Norwegian term commonly used to describe tax evasion, the illegal act of avoiding taxes owed to the state. It encompasses underreporting income, inflating deductions or credits, hiding assets, or engaging in fraudulent schemes designed to reduce tax liability. It is distinguished from legal tax avoidance or planning, which uses permitted methods to minimize taxes.
Legal framework: In most jurisdictions, tax evasion is a criminal offense. Prosecution is typically by police
Common methods: cash-intensive operations, falsified invoices, misclassification of income or expenses, offshore accounts, shell companies, and
Enforcement and policy: Tax administrations pursue deterrence through audits, penalties, and public disclosures. Policy responses focus
Impact: Tax evasion undermines government revenue, distorts competition, and erodes trust in the tax system. It
See also: tax avoidance, tax compliance, tax fraud, transfer pricing, BEPS.