Page 15 - Transforming Tax Administration and Involving Stakeholders

Currently all personal tax payers in Norway receive a prefilled tax return. Digital
communication is the now the main channel for communication with tax payers – paper is
needed for less than 20% of the persons. In the tax return for 2015 81% of the tax payers
accepted the prefilled tax return without making any changes - by active confirmation or by
"non response". 16% of the tax payers made changes in their prefilled return digitally,
whereas only 3% submitted changes on paper. The tax return process has thus become very
simple for the vast majority of persons. Compliance is heavily founded on the quality and
completeness of third party information.
Businesses have a "point-of-view" and the context for taxation that is far more complicated
than for employees. Their "home-field" could be illustrated as below:

Businesses must have their attention on customers, products, production and employees.
They need a good reputation to have new customers and usually good suppliers to keep
production going. Taxation is a small ting in this context, except for the significant amounts
of tax to be paid. Business will generally have a serious problem if many of their competitors
are not paying correct taxes.

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