How CRM Processes Impact Tax Morale
About this learning event
The workshop will address essential factors for increasing tax morale: positive attitudes towards the tax authority and tax system, respectful and fair treatment of taxpayers, legal system, cooperation, and trust.
In this respect, we will focus on an overview of the factors that OECD research suggests influence tax morale and how these vary globally (socio-economic and institutional factors). At the same time, participants will also discuss the different types of policy responses available to both tax administrations and governments more widely. Special attention will be paid to the role of compliance risk management (CRM) approaches, particularly which tools to choose in a particular situation. Instead of focusing on compliance management, risk control, or structuring the application of enforcement discretion, the tax administration should become more focused on services, customers, quality, transparency, and process improvements. Headlines of the CRM framework and recent Dutch CRM developments in practice will be shared.
This broad overview will set the scene for more detailed discussions and case studies over the rest of the workshop.
The experiences of the Public Revenue Office (PRO) from North Macedonia will be shared as a central regional case. It will focus on tax morale and building trust between the tax administration and taxpayers. Within this, specific activities and instruments for influencing tax morale and tax compliance will be presented.
Participants will have plenty of opportunities for practical work. They will be also asked to share a case on tax morale (or factors) from their country.
Who should attend
This workshop targets heads of main and supporting process units of tax administrations.
- Karolina Chaskarova, Deputy General Chief Inspector from General Tax Inspectorate; Public Revenue Office, North Macedonia
- Elena Petrova, Head of Tax Debt Sector, Public Revenue Office, North Macedonia
- Joseph Stead, Senior Policy Analyst, Centre for Tax Policy and Administration, Organisation for Economic Co-operation and Development (OECD)
- Adrie van Braak, Tax Audit Advisor, Tax and Customs Administration, the Netherlands
- Patrik Berglund, The Swedish Tax Agency
- The workshop will be delivered as a face-to-face event in Skopje, North Macedonia.
- Please check if you need a visa for entering North Macedonia. We kindly encourage those, who need a visa, to register as soon as possible to proceed with all procedures for obtaining visas timely.
- Travel and accommodation costs for up to two representatives from the following countries will be covered: Armenia, Bosnia and Herzegovina (three), Bulgaria, Croatia, Georgia, Moldova, Mongolia, Montenegro, North Macedonia, Romania, and Ukraine.
This learning initiative was supported by: