Yes, but when you receive unemployment benefits you also "earn" money according to the danish TAX-system. And to take full effect of the tax-free amount you must earn an average of DKK 4.000 per month. (12x4.000=48.000). Everyone who have income in Denmark (from work or benefits) have this free tax-amount before they must begin to pay tax.
So in this way it is correct what SKAT told you.
If you take into account this free amount of DKK 45.000 you will pay less than 37% in Tax. The 37% is the tax-rate for income from DKK 45.000-DKK 479.600.
If you receive unemployment benefits ("Dagpenge") for a full year you will receive about DKK 220.000.
So you pay 37% of DKK 175.000.
I dont know where the 8% is coming from...this is FOR SURE wrong.
Another thing is that many people have the right to deduct different expenses in their tax accounts so they will pay less in taxes. This applies, for example. If you pay interest on loans. But normally persons who are unemployed have not many expenses that can be deducted in the tax-balance.
Let us know if you find out that our answer is not correct...