Fra fusion til krise - en implementeringsanalyse af Skat

Anna Dalgaard, Lise Duckert Hansen, Marie Ungfelt, Alan Kernahan & Peter Glipstrup-Bonde

Studenteropgave: Semesterprojekt


Abstract This project is an investigation into the implementation of the complete restructuring that the danish tax administration has undergone in the past decade, due to the structural reform of 2005. The initial interest for this subject is founded in the many recent scandals surrounding the public tax-organisation, Skat. The danish welfare system is based on an societal economic understanding of tax as our money and thusly there is a widespread interest in ensuring that the tax-system is both fair and effective. The purpose of the project is to display what the reasoning behind the restructuring was, and why the implementation-process did not reach the desired effects and results. Our theoretical background is based on a joint understanding of top-down and bottom-up implementation theory. In the analysis, the investigations utilizes two theories: the first is 6 Sufficient And Generally Necessary Conditions For The Effective Implementation by Paul A. Sabatier and Daniel Mazmanian and the second is The Integrated Implementation-model by Søren C. Winter and Vibeke L. Nielsen. Empircally, the project uses a combination of qualitative data in the form of document analysis of relevant documents from the involved actors, as well as expert interviews, to enlighten how efficiency was implemented in the restructuring of Skat. Through an analysis of the implementation-process, the project shows how the reform was implemented and discusses whether the goal of a more productive and effective tax-system was reached, especially in relation to the desired outcome. The investigations concludes that several fundamental errors occurred during the implementation-process, which has resulted in the crisis that Skat is currently in. Furthermore, it is concluded that the results of the desired efficiency have not been reached and that the focus on the core purpose of the organisation has been all but disappeared.

UddannelserPolitik og Administration, (Bachelor/kandidatuddannelse) Bachelor el. kandidat
Udgivelsesdato21 dec. 2015
VejledereBirgitte Poulsen


  • Implementering
  • Group
  • skatteadministration
  • Winter
  • Consulting
  • Mazmanian
  • Sabatier
  • Skat
  • Fusion
  • Nielsen
  • Boston
  • Finansministeriet