Le Nord : revue internationale des Pays de Nord - 01.06.1944, Page 288

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practically precluded to realize the concept of the true national
revenue, but on the other hand many things suggest that prefer-
ably the higher tax-payers are tempted to manipulate the figures
to the prejudice of the taxation authorities. They probably also
have the best conditions for adjusting their accounts accordingly,
and if they should be in need of anything in that respect, certain
accountants, who among the taxation authorities are called
“fabricators of accounts” (Regnskabsfabrikanter), are probably
more than willing to offer their assistance. So it must be as-
sumed that the additional amounts which would have been paid
into the public purse if everybody had paid their due, would
have been fairly amply allotted per income of 1,000 Kr., be-
cause the progression had carried the taxable income to the higher
stages of the scale. Perhaps the losses of the public purse thus
should rather be expressed by the figure 200 mill. Kr. a year
or a still higher amount.
At any rate it is so high that the taxation authorities have
every reason to meet force by force (also for the sake of the
conscientious tax-payers), but it is questionable whether this would
go very far, difficult as it is in many cases to get at the actual
income. It should be kept in mind that the task may be a fairly
thankless one, as public opinion can hardly be completely trusted.
This appeared some years ago when the taxation authorities
tried to get a chance of acquainting themselves with the deposit
accounts of banks and saving banks. Whatever the outcome
may be, the fight will at any rate be so unpleasant and fatigueing
that the State perhaps was wise to yield. This might be done
by mitigating the rates of the income tax and thus weakening
the motive for defrauding the public purse. As compensation it
would then be necessary to introduce new excise duties, and
some of those already existing perhaps might also be increased.
The balance between direct and indirect taxation thus would
be shifted in favour of the latter, which for that matter has
already taken the lead (see the table above). Probably most
people are so familiar with the arguments in favour of such
a reorganization (or against it) that it must be sufficient to to
refer to experience in the field, which shows a strikingly great
tolerance on the part of the consumers of the taxable articles
(a product of the power of habit), and at the same time to
emphasize the ease and cheapness characterizing this part of the
administration of taxation. A classical example is offered by