Auditing requirements and the effect on the tax gap

Original title: Effekten af lempet revisionspligt på det samlede skattegab

Since 2006, shifting Danish governments have increased the thresholds for mandatory auditing for small firms to minimize 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.


Related work

FSR - Danish Auditors (FSR - Danske Revisorer) Effekt af ændret revisionspligt for mindre virksomheder