Auditing requirements and the effect on the tax gap

Auditing requirements and the effect on the tax gap

Original title: Effekten af lempet revisionspligt på det samlede skattegab

Since 2006, different Danish governments have increased the thresholds for mandatory auditing for small firms to minimise the administrative burden.

In this study, we find that easing auditing requirements significantly increases the so-called tax gap (the difference between taxes paid and taxes owned).

The study is commissioned by FSR – Danske Revisorer.

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