Effective Core Tax Functions for Better Compliance
The goal of this learning initiative has been to examine how to better align core tax administration procedures to international good practices, improve business processes, strengthen tax administration's framework to reduce administrative costs, and efficiently combat fraud and tax evasion. It addressed TADAT performance outcome areas, filing, registration, debt management information technology, use of analytics, risk profiling, and use of third party information and reporting. The target audience included mid-to-senior level managers and officials at tax administrations.
This learning initiative has been designed as a blended online and face-to-face learning.
- Online learning phase, January 16 – 31, workload about 3 hours per week
At our Online Learning Campus participants have been introduced to the overall concept of the core tax procedures, objective and standardized assessment of the relative strengths and weaknesses of the tax administration systems, indicating which improvements in the performance outcome areas are needed. The two e-learning units (each lasting one week) featured reading materials, short video lectures and interactive exercises, enriched with the kick-off and closing webinar that allowed participants to discuss the course content.
Our online learning course have been delivered through the CEF Online Learning Campus.
- Face-to-face workshop, February 5 – 7, Ljubljana
At the subsequent 3-day workshop the participants discussed why it is important that tax administrations establish a clear definition of their core business (levying and collection of taxes imposed by law) from the outset and make it known to their stakeholders. The participants from the SEE and beyond were invited to share experiences, good practices and challenges of their tax administrations in collecting the proper amount of tax at the least possible cost to the public.
How you have benefited
We have guided you through a deep examination of the current landscape of the core tax functions and the challenges that tax administrations are facing to effectively and efficiently collect the taxes. Workshop discussions, case studies and group work focused on the impact of rapid economic developments, strategic course of the tax reforms and ever-higher expectations of the taxpayers and redefine the . This learning initiative had equipped you with tools to fulfill the increasing demands and expectations of the stakeholders while designing and implementing tax reforms in your countries. We elaborated on the identification and registration of taxpayers, processing of tax returns and third-party information, examination of the completeness and correctness of tax returns, assessment of tax obligations, enforced collection of taxes, and provision of services to taxpayers.
By the end of the workshop the participants gained an understanding how to:
- Describe the framework of the tax administration’s organizational philosophy, strategic planning, risk management and control of critical success factors
- Identify necessary attributes for a sound and effective tax administration
- Improve understanding of the operating context of the tax administration to administer the laws and run activities as efficiently and cost-effectively as possible
- Highlight the importance of the voluntary compliance of the public with the tax laws and principles of integrity and honesty
What you have learned
The participants improved their capacities in the following areas:
- TADAT performance outcome areas
- Integrity of the registered taxpayer base, detection of non-registration and false registration
- Simplified filing arrangements, including pre-filing of declarations
- Understanding of timely follow-up and enforcement actions towards non-filers
- Procedures for timely collection systems that reduce the incidence of unpaid taxes and the process of enforced debt collection
- Use of electronic payment methods and the features of an arrears management IT system
- Improvement of pro-active relations with taxpayers
Participants were actively engaged in discussions and group exercises, and encouraged to share their experiences and country practices.
The workshop was designed for mid to senior level tax officials involved in the management of tax functions, registration and assessment of taxes, collection and debt management, audit, control, risk analysis, business processes re-engineering and taxpayers’ services.
No fee was charged for officials working in the public sector. Travel and accommodation costs for up to two participants from Armenia, Bosnia and Herzegovina, Bulgaria, Croatia, Georgia, Macedonia, Moldova, Mongolia, Montenegro, Romania and Ukraine were covered by the Ministry of Finance of the Netherlands. Costs of additional self-funded candidates from the SEE region were covered by their sponsoring or sending institutions. Meals and refreshments were provided during the event.
Please see General Information on Learning at the CEF.
Steffen Norman Hansen, Revenue Administration Advisor for Southeast Europe, International Monetary Fund
Steffen works for the IMF Fiscal Affairs Department and has been based at the CEF since June 2014. He works with colleagues from national tax administrations in the SEE region, helping them develop modern European tax systems and fight against tax evasion, using a sound risk analysis system. At the CEF, Steffen helps with delivering the Tax Policy and Administration learning program. Before joining the IMF, Steffen was a Danish Customs and Tax Administration official with a wealth of experience across all tax administration and customs components of revenue administration.
Steve Vesperman, IMF TA Advisor and formally Deputy Commissioner of the Australian Taxation Office
Steve has over 32 years of Revenue Administration experience with the Australian Taxation Office (ATO) holding senior leadership roles in the Small Business, Personal Tax, GST, Cash Economy and Arrears Collection portfolios. He also had a leadership role in the development of the ATO’s key transformational program - “Reinventing the ATO”. As a Technical Assistance Advisor with the IMF he now provides strategic advice and guidance to countries seeking to modernize and strengthen the administration of their revenue systems.
Richard Bonke, Expert in Tax Recovery, Tax and Customs Administration, Ministry of Finance of the Netherlands
Richard has been working at the tax office in Enschede since March 2014. In addition to dealing with more complex recovery files, he is a source of information for his colleagues. Richard has also been working as an author for the Tax Academy since November 2016. He writes teaching materials for trainee collectors in the field of liability and attachment law.
Reinder Venema, Senior Expert in Tax Recovery, Tax and Customs Administration, Ministry of Finance of the Netherlands
Reinder Venema is the departmental coordinator in the field of tax recovery in the eastern region of the Netherlands. He supervises the collection expertise of those four tax offices. He supports tax officers in the recovery and enforcement of taxes and he advises office management on collection issues. Additionally, he teaches laws and regulations to tax collection officers. Furthermore, Reinder participates in nationwide consultations, acting as a link between the local and national professional expertise.
This learning initiative was supported by: