Measurement of administrative burdens related to VAT by use of the standard cost model

Published under: Bondevik's 2nd Government

Publisher Ministry of Trade and Industry

Basic measurement of the administrative burdens imposed on business through the assessment of Value Added Tax, and the elaboration of an acitivity-based measurement method

Rambøll Norge AS has been commissioned by the Ministry of Trade and Industry to develop a method for the measurement of regulatory costs, and to perform a basic measurement in relation to the regulatory framework pertaining to Value Added Tax. Those in charge on the part of the client have been Barbro Noss, Tone Molvær Berset and Jostein Greve. One has worked in close cooperation with the Ministry of Finance and the Tax Administration. Besides, several interested parties have contributed through reference and expert groups.

Rambøll Norge AS has performed the measurement in close cooperation with Claus Andersen of its sister company Rambøll Management A/S in Copenhagen, who has also been in charge of the assignment. In addition, key contributions have been made by Ola Odebäck of Rambøll Management AB in Stockholm, Jan Olaf Poulsen and Andreas Dehlie of chartered accountants Grimsrud & Co, and Trond Erik Andersen of the law firm of Simonsen Føyen.

The Report has been prepared by J. Gaute Taarneby of Rambøll Norge AS, who has also been head of assignment in Norway.