Taxation and Undeclared Work
It is vital that people pay tax, not only in order to finance the welfare state, but also for there to be social coherence and a sense of fairness among the population. Similarly, it is essential that the amount of tax which is paid should be in accordance with the requirements of the law of the land.
Tax evasion and undeclared work can constitute a serious threat to the welfare state, and in consequence the ROCKWOOL Foundation has for many years made undeclared work a central field in its research work. It will continue to be a key field in the coming years, with analyses of undeclared work being supplemented by studies of other aspects of under-declaration of tax.