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These are some possible methods:

A. Taxpayer surveys can be used to measure taxpayer confidence (in the tax system and in the tax administration), perceived risk of detection and attitudes (social norms).

B. Analysing auditing methods:

Audit through random selection can be used as an effective tool to measure the size of the “tax gap” within specific areas. A small sample is selected randomly within a larger group of taxpayers. The purpose can be to measure the number and size of both intentional and unintentional errors.

It may be preferable to choose a specific item or specific risk area to audit, e g different deductions, capital gains, items on the balance sheet or specific problems with VAT as this requires a smaller sample and provides a more accurate result. The results of random audits are always influenced by the skill and commitment of the auditors. The results are therefore not always reliable. In order to make the result more reliable is it normally better to focus on one specific item (instead of the whole tax return) and to concentrate the work to a limited number of tax officials.