Fradragsmodellen picks more profitable tax controls in Norway

Norway's Office of the Auditor General reports that a machine-learning model raised the hit rate of the Tax Administration's controls of deductions. Their tax effect was 309 million kroner in 2021.

  • 2 an organization

    The auditor reports a higher hit rate and more kroner uncovered per control when the model picks the returns.

  • 2 society

    Controls picked by the model had a tax effect of 309 million kroner in 2021, but the auditor gives no figure for controls picked without the model.

Depth runs from 1, a convenience or time saved, to 5, a life or a livelihood preserved.

Status
Reported benefit.
Evidence

foundstudiedreportedclaimed

An independent research report supports the benefit.

Compared with

Tax deduction controls picked without the model. Measured.

The system’s part
Not isolated. The auditor reports that the hit rate rose with the model, which implies a comparison with earlier selection, but it gives no figures for that comparison. The 309 million kroner is the tax effect of the model's controls. The auditor does not estimate the model's own share of it.
Limits
Not yet checked.
Costs and harms
Not yet checked.
Later
Not yet checked.

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Benefit type
Improved Task Accuracy
System
Fradragsmodellen (deduction model for risk-based selection of tax returns for control)
Made by
Skatteetaten (Norwegian Tax Administration), in-house
Used by
Skatteetaten (Norwegian Tax Administration)
Where
Norway
Stage
In routine use
Date
Kind
Aggregate result
Broad benefit
Evaluating Information to Determine Compliance with Standards, Organizing, Planning, and Prioritizing Work
Last revised
31 October 2026

Sources

  1. Report, by authors with no tie to the system.

    Riksrevisjonen (Office of the Auditor General of Norway). Bruk av kunstig intelligens i staten. Dokument 3:18 (2023−2024), 2 September 2024. Report p. 36, with pp. 13, 57 and 67.

    Som ett eksempel har skatteetatens fradragsmodell for risikobasert kontrollutplukk av skattefradrag gitt svært lønnsomme kontroller med en skattevirkning på 309 millioner kroner i 2021.

Details

AI system

Workflow

The model was trained mainly on deduction data, tax returns and taxpayer information. The model's predictions supported caseworkers in picking tax returns for control.

Money

Kind of value

Tax effect of the controls that the deduction model picked in 2021

Amount

309 millioner kroner

Recipients and payers

The Norwegian state

Follow-up

Conditions for replication

A caseworker decides whether each control goes ahead. The agency needs legal authority to use its own data for analysis and system development.

Entry details

Sector

Tax compliance.

Purpose

Skatteetaten built Fradragsmodellen to predict the risk of errors in claimed tax deductions and to pick tax returns for control.

Not yet checked: model, release, provider, role, configuration, inputs and outputs, autonomy, human oversight, AI contribution, beneficiaries, reach, distribution and access, duration, every measurement question, currency and prices, period and unit, realization, gross or net, included costs, comparison, method, return and payback, ownership and control, dependencies, cross-border connections, geopolitical implications, replication attempts, availability, institutional decision, grounds, action and result, success criterion, every evidence question, observed or intended, alternative assessments, related entries, other identifiers, category mappings.

Cite this record

Peter H. Vartanian. (2026). Fradragsmodellen picks more profitable tax controls in Norway (AIBD-0709). Artificial Intelligence Benefits Database, edition of 31 October 2026. https://petervartanian.xyz/aibd/records/AIBD-0709.html (archived at https://doi.org/10.7910/DVN/AADSII, version 4.0)

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