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The measurement can also focus only on the number of errors (and not amount) because this requires a smaller sample. The same risk area or item should be audited every year (or every second year). The changes in the number of errors are an indicator of the effect.

The number of obvious mistakes in the tax returns can be measured by selection systems. Often the selection systems only select an appropriate workload. This means that available resources constrain the number of tax returns that can be altered (even when it comes to obvious mistakes like calculation mistakes) by the use of threshold values.

C. Changes in tax returns can be followed from year to year. It is then possible to detect unexpected changes (e g increase in the frequency of a particular deduction or decrease of the turnover in a specific trade sector).

D. The use of comparative groups can be of value when measuring the effect of a specific treatment or the effect within a specific group of taxpayers. The proportion of taxpayers claiming a certain deduction after service/education or audit can be compared with a group who has not been educated or audited at all. It is also possible to compare changes in total tax paid within a group that have been subject to some sort of treatment with a control group that have not been subject to the same kind of treatment.