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Workshop Day 3

Workshop Day 2

Workshop Day 1

Recruitment Stage

What the participants learned

A number of tax administrations have recognized that large taxpayers are different from other groups of taxpayers, presenting different risks and requiring different strategies to maximize compliance. In this context, they have established special systems to administer and deal effectively with this segment of taxpayers.

Taught by the experts from the Dutch Ministry of finance, this course addressed development of co-operative relationships with large business taxpayers as part of the compliance risk management strategies deployed by revenue authorities. Taxpayers that enter into such arrangements are able to manage their planning and compliance from a position of greater certainty, and, if technical issues are identified, they can be managed in real time. However, creating such relationship calls for a revision of existing working methods. Colleagues from the Netherlands shared how the tax authorities in the Netherlands have made this shift and explained what enhanced relationship is based on and what it entails.

The event was an excellent opportunity to discuss building blocks of such tax control frameworks, common characteristic of cooperative compliance approaches along with the illustrative examples and country specific experiences in this regard.

How the participants benefited

This learning initiative included a combination of presentations by subject-matter experts, group work activities followed by question-and-answer sessions.

Participants were encouraged to share information on national developments in the application of the concept of cooperative compliance. An important feature of this event was the valuable exchange of experiences of tax authorities across SEE supported with examples of efficient practices.

By the end of the course the participants had:

• Discussed compliance risks for large business taxpayers
• Gained new insights into the range of measures that countries can adopt in their attempts to manage large business taxpayers
• Discussed main features of the cooperative compliance programs as a working method with this segment of taxpayers
• Gained new insights into what factors need to be considered in developing transparent engagement between revenue authorities and large business taxpayers
• Learned about recent international development in taxation of large taxpayer segment
• Learned by exchange of experiences from other countries

Who attended

The course was intended for senior or experienced revenue officials who are involved and / or have experience with procedures pertaining to large taxpayers within their institutions.

The participants took an active part in the workshop activities. The success of the workshop directly depended on the participants’ active engagement in the discussions and group work.

Partners

This learning initiative was supported by: