Comparability

Comparability - geographical

There are no EU guidelines or manuals for statistics on public arrears.

Comparability over time

The data in the statistics is fully comparable from 2013 and onwards. Until 2013, Statistics Denmark published a tax arrear statistics covering the years until 2012. When the Danish tax authorities SKAT changed the compilation method between 2012 and 2013 Statistics Denmark suspended the publication. The now archived and not up-dated tax arrear statistics can be found in the Statbank Taxes and duties in arrears by type of tax and function. In the Quarterly status report from the Danish tax authorities SKAT to the governments tax committee -October 2013 the change of method is described. This concerns among other things assessed respite, cleaning prior to conversion to EFI (Et Fælles Inddrivelsessystem), and collection interest.

Coherence - cross domain

The statistics are related to the statistics for taxes not paid in Taxes not paid in, periodicity by type of tax. The data in the statistics are valuated at nominal value, i.e. value 100. In the national accounts tax arrears from 2013 and onwards are written down to market value.

Coherence - internal

Not relevant for these statistics.