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Table of contents
1. BASIC INFORMATION .....................................................................................................3
2. OBJECTIVES ....................................................................................................................4
2.1. Overall Objective.........................................................................................................4
2.2. Project Purpose...........................................................................................................4
2.3. Contribution to Cooperation Agreement/ Action Plan.................................................4
3. DESCRIPTION .................................................................................................................6
3.1. Background and Justification.......................................................................................6
3.1.1. Background ......................................................................................................................... 6
3.1.2. Justification ......................................................................................................................... 9
3.2. Linked Activities ..........................................................................................................9
3.3. Results ......................................................................................................................10
3.4. Activities ...................................................................................................................11
3.5. Means .......................................................................................................................14
3.5.1. Profile and tasks of the Project Leader (PL) ...................................................................... 14
3.5.2. Profile and tasks of the Resident Twinning Advisor (RTA) and RTA Assistant .................. 15
3.5.3. Profiles and Tasks of the Short Term Experts ................................................................... 16
4. INSTITUTIONAL FRAMEWORK.......................................................................................17
5. BUDGET .......................................................................................................................19
6. IMPLEMENTATION ARRANGEMENTS ............................................................................20
6.1. Implementing Agency responsible for tendering, contracting and accounting...........20
6.2. Main counterpart in the Beneficiary Country ............................................................20
6.3. Contracts...................................................................................................................21
7. INDICATIVE IMPLEMENTATION SCHEDULE ....................................................................22
8. SUSTAINABILITY ...........................................................................................................23
9. CROSS-CUTTING ISSUES ................................................................................................24
10. CONDITIONALITY AND SEQUENCING...........................................................................25
10.1. Conditionality..........................................................................................................25
10.2. Sequencing..............................................................................................................25
ANNEX I: LOGICAL FRAMEWORK MATRIX....................................................................................26
ANNEX II: ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF TAXES OF AZERBAIJAN (AS OF NOVEMBER
2012) ...............................................................................................................................33
ANNEX III: SELF-ASSESSMENT ON CURRENT STANDARDS OF MOT HUMAN RESOURCES BASED ON THE
INDICATORS OF THE EU FISCAL BLUEPRINTS .................................................................................35
ANNEX IV: DIAGRAMMATIC SUMMARY OF TEACHING CAPACITY METHODOLOGY PROPOSED IN THE MOT ...41
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Glossary of acronyms
AA Association Agreement
AP Action Plan
AVIS Automated tax information system in the Azerbaijani MoT
BA Beneficiary Administration
BC Beneficiary Country
EC European Commission
EU European Union
EUD Delegation of the European Union to Azerbaijan
ENPI European Neighbourhood Policy Instrument
FB 05 EU ‘Fiscal Bluegrass’ Directive
HR Human Resource
ICT Information and communication technology
IOTA Intra-European Organization of Tax Administrations
IMF International Monetary Fund
Logframe Logical Framework
MoT Ministry of Taxes of Azerbaijan
MS EU Member State
OVI Objectively Verifiable Indicator
PAO Programme Administration Office
PCA Partnership and Cooperation Agreement
PL Project Leader
PSC Project Steering Committee
RTA Resident Twinning Advisor
SME Small and Medium Enterprises
STE Short-Term Experts
SWOT Strengths & Weaknesses, Opportunities & Threats (analysis)
TAIEX EU Technical Assistance and Information Exchange Instrument
TNA Training Needs Assessment
ToT Training of Trainers
VAT Value Added Tax
VET Vocation and Educational Training
WB World Bank
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1. BASIC INFORMATION
1. Programme: ENPI-National Action Programme 2010 for Azerbaijan
2. Twinning Number: AZ/13/ENP/FI/28
3. Title: Support to the Ministry of Taxes of the Republic of Azerbaijan in building
capacity for a sustainable development of its Human Resources
4. Sector: Finance
5. Beneficiary Country: Republic of Azerbaijan
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2. OBJECTIVES
2.1. Overall Objective
To support the Ministry of Taxes in improving tax administration in line with modern EU
principles through the use of better motivated, prepared and trained professional staff.
2.2. Project Purpose
To support the Ministry of Taxes of the Republic of Azerbaijan (specifically, its HR
Department and its Education Centre) in the development of a sustainable education system
of its human resource, in compliance with the National legislation and in line with EU and
international practice.
2.3. Contribution to Cooperation Agreement/ Action Plan
As a response to the new geopolitical situation following its enlargement in May 2004, the
European Union (EU) adopted a new framework for relations with its neighbours, the
European Neighbourhood Policy (ENP). The ENP aims to go beyond the existing Partnership
and Co-operation Agreements to offer neighbouring countries the prospect of an
increasingly closer relationship with the EU with the overall goal of fostering the political and
economic reform processes, promoting closer economic integration as well as legal and
technical approximation and sustainable development.
The central element of the ENP is a bilateral Action Plan (AP) which clearly sets out policy
targets and benchmarks through which progress with an individual neighbouring country can
be assessed over several years. The ENP Action Plan defines a considerable number of
priority areas for trade and market-related regulatory reforms, in particular trade facilitation
issues including customs legislation and procedures, technical regulations, standards and
conformity assessment, sanitary and phyto-sanitary (SPS) issues, consumer protection, right
of establishment and company law, financial services and markets, taxation, competition
policy, enterprise and SME policy, intellectual and industrial property rights, public
procurement and statistics.
With regard to Taxation, the EU-Azerbaijan ENP Action Plan sets out a list of priorities to be
pursued (Priority N°4 of the AP):
• Continue the modernization, simplification and the use of information and
communication technologies by the tax administration.
• Ensure the smooth and transparent enforcement of the Tax Code also by defining all
necessary administrative structures, procedures and policies, including the co-
operation with the taxpayers and tax compliance, ethics policy, a fiscal control
strategy, audit and investigation methods.
In particular, section 4.5.5 of the AP contains specific reference on cooperation between
Azerbaijan and the EU in the field of Taxation, as follows:
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i. Continue efforts to complete the network of bilateral agreements between
Azerbaijan and EU;
ii. Member States on avoidance of double taxation including the improvement of
transparency and the exchange of information in accordance with international
standards;
iii. Initiate a dialogue on the principles of the EU Code of Conduct for Business Taxation
with a view to ensuring fair conditions for Azerbaijan in its future process of
integration into the EU internal market;
iv. Develop and implement a detailed strategy plan for tax management and broaden
opportunities for the use of information and communication technologies;
v. Develop the tax system of the Republic of Azerbaijan in compliance with general EU
and international principles.
The Action Plan refers also to Twinning and TAIEX, as important cooperation tools playing an
essential role in the achievement of its priorities. In particular, the Twinning instrument,
which provides for direct co-operation between EU and Azerbaijani public bodies to support
institution building activities, has proved to be particularly efficient in policy areas where the
expertise required by the beneficiary country exists mainly in the public sector.
Even though Azerbaijan is not a candidate for EU membership the harmonisation of its laws
and regulations in line with those of the EU will help to boost the Azerbaijani economy to
new levels of competitiveness. With that end in mind, the EU, its Member States and
Azerbaijan concluded a Partnership and Cooperation Agreement (PCA) that came into force
on 1 July 1999. Under Article 43 of PCA, Azerbaijan shall endeavour to ensure that its
legislation will be gradually made compatible with that of the Community. In the field of
taxation, the ENP Action Plan foresees that the Republic of Azerbaijan will “develop and
implement a detailed strategy plan for tax management and broaden opportunities for the
use of information and communication technologies”.
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3. DESCRIPTION
3.1. Background and Justification
3.1.1. Background
Since its independence and transition to market economy in 1991, Azerbaijan has been one
of the fastest-growing economies in the world, spurred by investments in the country’s oil
and gas sector. But while the country was enjoying a massive inflow of revenue from oil and
gas exports, its tax authorities were facing serious challenges.
In the last ten years the Tax Administration system in Azerbaijan has been significantly
modernized. First, it created the Ministry of Taxes (MoT) in 2000. The country’s first tax code
followed soon after and entered into force in January 2001. By 2004, the Government
implemented a number of reforms aimed at establishing a strong foundation for modern tax
administration. The reforms included:
1. The enactment of a consolidated tax code;
2. The establishment of a large taxpayers department;
3. The adoption of automated systems in several functions;
4. The creation of a taxpayers services department.
In 2005 the State Program of Modernization of Tax Administration (2005-2007) was
approved by decree of the President of the Azerbaijani Republic. Since 2005 the
modernization process has continued with the tightening of the VAT registration controls,
the introduction of electronic filing, the establishment of a one-stop shop business
registration in early 2008. One of the most important achievements in improving the tax
system is the development and implementation of the automated tax information system
(AVIS) in the MoT since 2006. Moreover, the office facilities of the MoT have been improved.
The Ministry of Taxes developed a strategic plan for improving the tax legislation and tax
administration further for the period of 2009-2012. The major vector of the tax policy
strategy is directed at strengthening and developing the voluntary system of tax assessment
and payment. One of the key objectives within this strategy is to take full advantage of
Information Technologies to improve its effectiveness and efficiency, notably in the field of
fight against tax evasion. The medium-to-large size enterprises are the main targets in this
regard. The strategy contains also a specific focus on the strengthening of the human
resources management and performance measurement for MoT staff.
The performance measurement system (PMS) of MoT is automated and used as integrated
module of AVIS.
The main structure of Azerbaijani Tax Administration is composed by following main
elements:
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• Ministry of Taxes (head office);
• 4 Departments under the Ministry ;
• Education Centre;
• 12 Territorial Tax Branches;
• Ministry of Taxes of Nakhcyvan Autonomous Region.
The staff working within the MoT is composed by 2019 people of which app. 400 are
managers of senior and middle level. New staffs are selected from candidates passing
through centralized e-exam carried out by Special State Commission on student’s admission
and interviews by special commission of the MoT.
The legal framework is the unified Tax Code of the Republic of Azerbaijan (English version
available at http://www.taxes.gov.az/eng/qanun/).
The main laws and by-laws regulating functioning of Human Resources Department within
the Ministry of Taxes are the following:
• Labour Code of Azerbaijan Republic;
• “Regulation on Service in State Tax Authorities”;
• Other by-laws deriving from them.
The Human Resources Department of the MoT is composed by two divisions, as follows:
A. The planning of personnel division, being responsible in managing:
– methods of recruitment,
– replacing the personnel in case of dismissal, resignation and retirement,
– promotions and transfers,
– special individual ranks,
– record keeping of all personnel data.
B. The education and development of personnel division, having following main tasks:
– training and development of personnel,
– disciplinary and motivational measures,
– attestation of personnel.
The MoT Education Centre
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The Training Centre at MoT was established in 2002 by special resolution of the Cabinet of
the Ministers of the Azerbaijan Republic and operated in Baku. The new building of Training
Centre (which is named now as Education Centre of the Ministry of Taxes) was opened in
2011 in Shamakhi district (about 120 km far from Baku). The Education Centre is a public
institution with the Charter approved by the Cabinet of the Ministers of the Azerbaijan
Republic. The Education Centre at the MoT is financed by a special budget line through state
budget approved by the Cabinet of the Ministers. At the same time, according to the Charter
of the Education Centre, the Ministry of Taxes is also in charge for approving the Staff,
Education Program and the training curricula.
The Training Program is organized at two main levels. The first level covers two-month
courses for the new-hired staff, the second level lasts from one to two weeks and is intended
for tax officers of the Regional branches and departments at MoT. The next levels, more
focused on training middle level managers, senior officers and managers of MoT, has not
been developed yet and it will be a specific focus of the present Twinning project.
The permanent staff of the Education Centre is 30 persons. Among them, there are 12
teachers (trainers).
According to the current Education Program 2013-2014, the newly identified tax training
models, based on the principles of the e-learning and on-the job training, has to be applied
in the Centre and should be used as an important tool in improving and developing the
professional skills of tax officers. Various forms of distance learning, using the opportunities
of modern information and communication technologies are also expected to be applied
according to the Education program, but they are not fully functioning at present.
Training and development of staff within MoT
The main objectives of the MoT plan for the development of its human resources are the
following:
• to ensure continual improvement and growth of learning opportunites both for
managers and employees;
• to specialize MoT employees according to functions;
• to prepare MoT staff, at every level, to undertake a higher level of work and of
competency;
• to improve the level of communication, collaboration and sharing knowledge and
information among the Departments and Divisions within MoT;
• to introduce new IT-based educational methodologies allowing to shorten and
improve learning cycle;
• to supply crucial information to the managers for the development of strategic plans;
• to increase the number of managers with professional background within MoT;
• to improve the capacities of MoT staff to evaluate and monitor main goals and
achievements.
At present, and with few exceptions, these objectives have not been, (or partially not been)
achieved by the MoT administration, and thus they should be taken into strict consideration
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for the development of the Twinning project. More information in this sense can be found in
the document “Self Assessment on current standards of MoT Human Resources based on
the indicators of the EU Fiscal Blueprints”, at Annex 4 of this Twinning fiche.
3.1.2. Justification
Since the time of its establishment, the MoT has made commendable efforts, within a short
period of time, to put in place a robust system of procedures based on extensive best
practice for the development of its Human Resources’ capacities. However, there is still a
growing need for a strategy, a revised package of procedures, guidelines and training
curricula to put in place an efficient and sustainable education system tailored to the specific
needs of the MoT.
In this sense, a number of immediate needs and organisational challenges have been
identified by the MoT. The Tax Administration has not had the benefit of a formal Fiscal
Blueprints Assessment. However, recently a self-assessment was carried out by the MoT,
restricted to FB 05 (human resource development). Of the twenty four key indicators in this
section, few were assessed as ‘MET’, whist the majority were assessed either ‘PARTLY MET’
or ‘NOT MET’. An analysis of the FB 05 assessment confirms that the key areas which the
MoT seeks to include within the Fiche, and subsequently have technical assistance through a
twinning, are totally in line.
Thus, the need for a sustainable strategy of capacity building within the area of HR will focus
on three areas, listed in logical chronological order:
1. The development of a new Strategy, and procedures for the implementation,
together with a training programme for the professional education of the MoT
managers and staff;
2. The creation of new capacities within the MoT to allow for on the job training and
knowledge transfer in operational departments;
3. The revision of the Education Program of the Education Centre according to the new
strategy for the education and training of MoT staff at present.
3.2. Linked Activities
In 2004-2005 the MoT was beneficiary of a Tacis project called "Modernization of the tax
system" (budget € 1.5 M). The project aimed at developing information support for
taxpayers (existing Tax Code explanatory notes, in English and Azerbaijani). It included a
training component and the purchase of optic fiber communication equipment for tax
offices in Baku (€ 100 000).
In 2003-2008 years the MoT hosted a resident technical assistance mission from the US
Treasury, which provided support in the sphere of internal audit, strategy planning and
management, HR training, audit methodology improvement.
In 2005 and 2008 the MoT was the beneficiary of short term missions from IMF experts, who
assisted in strengthening the system of VAT administration (2005) and in the preparation of
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tax administration reform strategy for 2009-2012. These missions prepared
recommendations for tax administration reform strategy for 2009-2012 and an expert of IMF
on tax compliance carried out two further short-term missions at the Ministry of Taxes at 21
June-15 August and 12-24 November, 2008.
The introduction of a Computer Assisted Audit system (“e-audit”) was one of the key
recommendations of the IMF technical assistance mission of March 2008 on implementing a
risk management system at the Ministry of Taxes of Azerbaijan. Intra-European Organization
of Tax Administrations (IOTA) which includes almost all EU member states, and gives
important attention to e-audit issues.
Following a request by the Government of Azerbaijan for support to the Ministry of Taxes of
the Republic of Azerbaijan in the field of computer assisted audit system, a Twinning project
was launched in 2011 and was successfully completed end of May 2013.
The Netherlands Tax and Customs Administration was contracted to implement the
Twinning project, which consists of the following components:
• Legal basis for e-audit developed
• Appropriate e-audit system, meeting EU best practice standards, identified and
started by the Republic of Azerbaijan
• Database e-audit developed
• Methodology for e-audit elaborated, methodological documentation prepared.
Concerned staff (auditors) trained and able to apply this methodology
• Measures taken for the development of appropriate e-accounting systems and
practice among large and medium sized companies of Azerbaijan compatible with e-
audit software
• E-audit practice, starting from a pilot scale, successfully implemented over most of
the medium and large companies in the light of step-by-step transformation of tax
enforcement system to self-assessment by tax payers.
The project has published several very comprehensive specialist training manuals for the
Ministry of Taxes, principally for e-audit, but also some very useful comprehensive trainers
manuals, and a manual for course participants.
3.3. Results
Selected Member State(s) will support BA by advising, co-drafting and/or co-developing
materials and records necessary for achievement of three mandatory results. In order to
achieve these three results a series of activities have to be implemented.
Result nr. 1: A Human Resources Development Strategy and an Action Plan for the Ministry
of Taxes has been developed.
This result is designed to set the vision which is already apparent at the top level of HR
management in the MoT into a formalised best practice long-term strategy, which is
supported by new HR regulations and formal guidelines, and by annual action plans which
roll on year by year. They will be designed to oversee the formal development of human
resources which will be developed along the lines of the EU 'fiscal blueprints' directive (see
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FB 05 'Human Resource Management). See also Annex 3 for a self-assessment of FB 05
strategic issues.
The overall structure and systems under the strategy must support the delivery of effective
training, and the training and development strategy needs to be endorsed and supported at
top management level. In particular, the strategy should be focused on the priorities of the
MoT as indicated above (see part 3.2: justifications and challenges of this Twinning fiche)
and should contain indications on actions and practical recommendations on the best ways,
in terms of methods and tools, to implement it. A multi-step training plan based on the
training needs assessment to the standard of best practice in EU countries will complete the
planning process. The HR strategies, policies and systems need to fully support the MoT’s
business strategy.
Result Nr. 2: Human Resources Development Regulations and guidelines for the MoT have
been established in order to support the new strategy.
This result aims at establishing a set of regulations, targeted to the specific context and
needs of the MoT, on Human Resource Development; these will include modern professional
skills and knowledge standards for all MoT departments and divisions, together with
principles and rules for the selection and promotion of staff and managers based on
performance, skills, knowledge and professional standards. The MoT must be seen to be
autonomous in terms of recruitment, retention, performance, career progression, training
and development, severance and dismissal, and transfer. The new guidelines will include
practical indications on electronic (including videos) and hardcopy training materials,
developed and systemized in an electronic library, and a web portal, serving as a knowledge
base.
Result Nr. 3: A sustainable Education and Training system for MoT HR development is
established and functioning, in accordance with the developed strategy and procedures.
A programme, targeted to the MoT Education Centre in Shamakhi, the MoT HR Resources
Department, and also to operational depts. under the MoT, will be designed to support the
central training strategy and different training programs of the MoT. In this sense the
Twinning partners are expected to develop a comprehensive needs assessment and training
programme, aimed to develop the training system according to best international standards
and to ensure its future sustainability for MoT, as a knowledge-based and performing tax
administration.
3.4. Activities
The Twinning Project will undertake the following activities :
1. Kick-off meeting
The first month of the project will be used to enable the installation of the Resident
Twinning Adviser (RTA) in Azerbaijan. The RTA will be installed in his/her office within the
beneficiary's premises. She/he will be introduced to the BC stakeholders of the project and
to his/her counterparts and staff. He/she will also hire one assistant through an appropriate
selection procedure.
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A one-day kick-off meeting will be organized in the first month of the project, aiming at
launching and presenting the project to the stakeholders, the media and the public at large.
In order to guarantee large public information and visibility about the start of the project,
the meeting will be concluded with a press conference and a press release.
2. Monthly meetings
Monthly meetings will be held to discuss project progress and to solve any emerging
problems. Monthly meetings will be attended by the RTA, representatives of the beneficiary
institution, the PAO and, when appropriate, representatives of the EU Delegation.
3. Steering Committee meetings
On a quarterly basis, regular Steering Committee meetings will be held to promote the
effective management and monitoring of project activities. Progress in the areas of the
project’s interventions will be discussed with the beneficiaries and Steering Committee
members.
4. Closing conference
A closing conference (wrap-up meeting) will be held during the last months of the project at
which the results and impact of the project will be presented to the beneficiary, the
Government of the Republic of Azerbaijan, the civil society and other donors. The
conference will present recommendations for possible follow-up and lessons learned for and
from similar projects.
Activities linked to result nr. 1:
• Review the existing practices with regards to the current strategy in HR and policy
papers for MoT HR development and identification of gaps and needs; taking account
of the Azerbaijan Civil Service reform strategy insofar as it covers HRD and HRM
issues;
• Review the current strategy insofar as it covers all issues of gender sensitivity and
focus, to ensure that it meets the standards of best international HRD practice;
• Providing appropriate technical support to the MoT to develop a modern and
effective HR Strategy as envisaged in the BP05;
• Development of a comprehensive Action/Implementation Plan for training and
human resources development in the MoT;
• Study tour for MoT key experts to an MS partner country, in order for them to
witness at first hand and on the ground, MS activities, and in order to familiarize
them with best practices of HR education, and to share with them methods and
procedures as included in the strategy papers and operational materials adopted by
the MS Twinning partner administration. The MoT experts to be accompanied by one
manager from the Education Centre of the MoT so as to ensure that knowledge can
be shared with other Civil Service institutions.
Activities linked to result nr. 2:
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The planned activities for Result 2 (Human Resources regulations and guidelines) will
include, but is not limited to:
• Support to the MoT in the creation of appropriate enabling regulations and
guidelines within HR Development;
• Seminars for managers in order to increase their capacity in the development of HR
regulations;
• Assisting the MoT in developing guidelines for the establishment of the “knowledge
advisors” (specialised trainers for HR Development ) including indications on their
functioning, roles and tasks;
• Support to MoT senior managers within a workshop on sharing methodologies and
best practices for planning and monitoring systems. .
• Development of electronic and hard copy guidelines and training materials, targeted
to the specific needs of the MoT staff, to be available in an electronic library and in
two languages (English and Azerbaijani).
• Study visits for MoT knowledge advisors in the MS Partner country in order for them
to attend a functional HR development course at first hand;
Activities linked to result nr. 3:
The planned activities for Result 3 (Training System) will include:
• Identification of training needs, curricula and courses for MoT middle and senior
management;
• Designing a basic inception training course for all new entrants to the MoT;
• Seminars for groups of managers and staff of the MoT so as to enable each to see the
staff/management cycle of HR development, appraisal, reporting and promotion in
the round;
• Designing basic training programmes to increase the capacity of the teachers within
the Education Centre, on teaching techniques and modern educational technologies;
• Designing a specialized training program to increase the capacity of trainers in the
Education Centre in the specific techniques of knowledge transfer (e.g. by e-learning,
seminars and job-training) to the staff of the MoT;
• Preparation and presentation of training material by using modern IT tools focused
on practical cases according to the specific needs and priorities of the MoT and on
MS best practices;
• Workshops and training for staff to familiarise them with staff appraisal and
reporting methods;
• Support to managers and trainers of the Education Centre in the creation of a small
expert group of training support staff, trained to enable them to produce quality and
effective training materials, including videos in HR training.
• Study tour for the trainers of the Education Centre to reinforce their capacity in
managing classroom training and to witness a HR training course in the MS partner
country, and to study methodologies in preparing courses through the use of IT
instruments and e-learning;
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3.5. Means
The means of the present Twinning Project is basically the manpower capacity made
available by the MS organisation over 24 month duration.
The MS key staff consists of the Project Leader (PL), the Resident Twinning Advisor (RTA) and
Short Term Experts (STEs):
• The PL, operating mainly from the home base of the MS Twinning organisation, on a
part time basis,
• The RTA is the central person, the Project manager, staying in the BC during the full
duration of the Twinning Project activities, and leading the team on a daily basis,
• The RTA Assistant, who will support the RTA in implementing its daily tasks,
• The Key STEs who are experts in a number of selected fields.
3.5.1. Profile and tasks of the Project Leader (PL)
The Project Leader (PL) will be responsible for the overall planning and implementation of
the thrust of the MS inputs in this Twinning project. The PL is expected to devote a minimum
of 3 days per month to the project progress in addition to one visit to the beneficiary country
(BC) every 3 months. In cooperation with the PL counterpart appointed by the MoT, she/he
will be responsible for the organisation of the project’s steering committee which includes
the RTA and representatives of the Programme Administration Office (PAO) and EU
Delegation.
Profile
• Senior manager with a good knowledge of policy and strategies in the field of Human
Resource development in EU MS Administrations;
• Good command of English in word and in writing;
• Have experience in the field of project management.
• Tasks and Inputs
• He/she will act as the counterpart of BC Project Leader and ensures in close
cooperation with the BC project leader the overall steering and coordination of the
project;
• He/she will continue to work in his/her MS administration but will devote a portion
of his/her time to conceiving, supervising and coordinating the overall thrust of the
project;
• He/she will sign all official documents, although the MS Project Leader can delegate
RTA to sign side letters on his/her behalf;
• He/she will co-ordinate the Project Steering Committee (PSC) held every three
months.
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3.5.2. Profile and tasks of the Resident Twinning Advisor (RTA) and RTA Assistant
The Resident Twinning Advisor (RTA) will provide 24 months input on site, leading all aspects
of the work of the MS team and will work directly with the BC project leader and RTA
counterpart on a daily basis to support and coordinate the activities being implemented in
the BC.
His/her role is not purely administrative as the RTA is expected to provide high level advice
and direction on all project activities.
Profile
• At least 5 years experience of training, preferably within a Tax Administration or
other Public Institution, or in managing education and training programs focused on
building the capacities of Tax Administration staff;
• Practical Experience in developing Human Resources’ strategies;
• Good familiarization with training technologies and educational programs for tax
specialists;
• Working experience in the training of tax managers and specialists, especially in tax
audit and risk analysis by using computer technologies, will be considered a strong
asset;
Tasks and Inputs
• He/she will take responsibility for the smooth and proficient implementation of the
project;
• He/she will coordinate closely with all relevant institutions involved in tax HR
education strategy and curricula planning as well as with any other relevant
stakeholders;
• He/she will deliver practical and hypothetical advice to the beneficiary throughout
the entire project.
• In the implementation of his/her daily tasks, the RTA will be supported by one
assistant, of Azerbaijani nationality, who will be hired by the Twinning project for the
entire period of project implementation (24 months). The Assistant of the RTA will be
responsible for providing logistical/administrative support, including the functioning
of the project office. The assistant should also provide support to the RTA to facilitate
the implementation of the activities of the work plan. She/he will in particular assist
in the preparation of working documents, organize and participate in work sessions
held with the staff of the MoT, participate in field visits, prepare and assist in the
conduct/reporting on PSC meetings and handle all logistic arrangements for seminars
and training activities in consultation with RTA counterpart.
• The Assistant to the RTA will work full time for the entire duration of the project in
the Republic of Azerbaijan and will be based at the MoT in Baku. The Assistant to the
RTA will be remunerated through the Twinning budget.
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3.5.3. Profiles and Tasks of the Short Term Experts
The RTA will be assisted by a number of STEs identified according to the activities mentioned
above. The role, profile and duration of the short-term experts will be defined in the work
plan in accordance with the activities to be undertaken by both the RTA and the MS Project
Leader.
The staff of Twinning MS STEs should have a profile which will include following indicative
key qualifications:
Short-term experts supporting the MoT HR development strategy and procedures (results 1
and 2)
• At least three years previous working experience within a Tax Administration,
• practical knowledge and experience at an operational level in the planning and
formulation of strategies within the field human resource development and
management,
• experience in drawing up action plans for the development of training programmes
within the area of human resource development and functional training,
• experience in designing and delivering staff appraisal and reporting courses to both
managers and staff,
• practical knowledge of performance in at least one of the following main sectors of
tax administration: Auditing, risk management, debts collection and taxpayers
service,
• knowledge of methods and tools of training for tax administration, including self- and
distance training and E-learning.
• Short-term experts supporting the Education Centre (result 3)
• A minimum of three years experience within a Tax Administration as a trainer,
• experience of designing and implementing tax administration training courses,
• knowledge and hands on experience of human resource training,
• direct proven experience of job training (or training of trainers) within a public body,
• experience of middle and senior management training,
• knowledge of methods and tools of training for tax administration, including self- and
distance training and E-learning.
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4. INSTITUTIONAL FRAMEWORK
The Ministry of Taxes (MoT) is the beneficiary of this Twinning project, MoT Education
Centre will be the indirect beneficiary.
The planned Twinning project will focus mainly at MoT Head Office (HR Resources
Department). Part of the activities (and specifically in the activity group nr. 3) will be also
implemented in the MoT Education Centre, which is located in the town of Shamakhi,
around 110 Km. west of Baku.
The MoT, established on the basis of the State Tax Inspectorate on February, 11th of 2000,
with a decree of the President of the Republic of Azerbaijan, consists of a Central Office, 12
territorial branches covering 12 mainland regions and includes the Ministry of Nakhchivan
Autonomous Republic. The Ministry of Taxes also includes 4 main departments outside of
the Central Office (Large Taxpayers Department, the Department for Preliminary
Investigation of Tax Crimes, Baku Tax Department and Tax Audit Department) and an
Education Centre. Total staff of the Ministry is 2019 employees.
Within the Ministry of Taxes a specific working group will be set up to supervise the
development and implementation of this Twinning project. It is headed by Dr. Asaf Asadov,
Advisor to the Minister and appointed BC Project Leader of this Twinning project. This
working group will also include representatives of the MoT HR Resources Department, Tax
Policy and Strategic Researches Main Department, Education Centre, and the International
Department.
For each of the three envisaged results, a specific pool of Experts will be appointed in the
apparatus of the Ministry of Taxes. The BC Project Leader, RTA Counterpart and the MoT
Experts constitute altogether, the Project Working Group. The members of this Working
Group will be the main interlocutors of the MS partner(s) during the preparation of the
twinning contract and for the implementation of the project. Also, a fully equipped office for
the Twinning Project is set. There is an additional conference room with presentation and
translation facilities.
Absorption Capacity
The MoT has the necessary capacity and proven experience to effectively organise and
manage projects under a proposed Twinning Program. A country evaluation of the twinning
instrument in Azerbaijan, published in December 2012, concluded that the absorption
capacity in relation to the ongoing MoT twinning project was good. Certainly, the support is
evident at the highest level, as expressed by the Advisor of the Ministry, who is the
envisaged Twinning BC Project Leader. The MoT has already worked with the IMF and IOTA
in several international projects and has already implemented an EU Twinning project in the
field of Audit processes (see part 3.2 – linked activities), providing a considerable experience
of this cooperation instrument. MoT has also an efficient staff of managers and officers
within the International Relations Department who are co-ordinating its project portfolios.
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It should be noted however that English language skills are not as widespread as anticipated.
It is estimated that of the 2.019 personnel at MoT, only a small percentage (around the 10-
15%) have fluent English or proficiency in another European language. In the Education
Centre, as well as in the Regional branches of MoT the percentage is significantly less.
However, this can be overcome in the future twinning project by utilising an adequate
budget for the service of translation and interpretation.
Risks and opportunities for regulation, organization and development of the education and
training system in Azerbaijan (SWOT analysis)
Strengths
• There is a well-equipped and modern facility for training of the staff and the work of
foreign experts at the Education Centre,
• The training program for new hired staff and tax inspectors of the regional tax
branches and departments under of MoT is well established and successful,
• All performance results of trained staff at the Education Centre are examined by E-
Exam procedures and software. The records of trained staff are transferred to the
central database of MoT (AVIS) and used for registration in personal files of
employees and play role in promotion.
Weaknesses
• Poor uptake of the English language, particularly within the regional offices, and
older members of staff.
• Potentially, a reluctance by older members of staff to accept new methodologies,
because they were educated in former Soviet times.
Opportunities
• Within the Mot headquarters there is a young core of very well educated managers
and staff ready to embrace the challenges of modernisation, particularly in the areas
of human resource development and management.
• A twinning programme in this area will generate further interest.
Threats
• A lack of support by top management and/or senior and middle management.
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5. BUDGET
The total estimated budget of the project is EUR 1,000,000
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6. IMPLEMENTATION ARRANGEMENTS
6.1. Implementing Agency responsible for tendering, contracting and accounting
The implementing/ contracting agency is:
Delegation of the European Commission to the Republic of Azerbaijan
Mr. Olaf Heidelbach - Attaché/Programme Manager
11th floor, Landmark III
90A Nizami Street
Azerbaijan - AZ1010 BAKU
Tel.: +994 12 497 20 63 ext. 846
Fax: +994 12 497 20 69
PAO will support the TWG Project implementation process together with the EU Delegation.
The person in charge of this project is:
Mr. Orkhan M. Mikayil
Adviser of EU Affairs Division, Programme Administration Office member
Department on cooperation with international organisation - Ministry of Economic
Development
U. Hajibeyov 40,
Government House, Room 601
AZ1000 Baku, Azerbaijan
Tel: (+ 99412) 493 88 67 ext. 22 65
Fax: (+99412) 498 85 19
e-mail: Orkhan.Mikayil@economy.gov.az
6.2. Main counterpart in the Beneficiary Country
BC Project Leader
The Azerbaijani Project Leader (PL) is a senior civil servant at decision-making level. He will
act as the counterpart of the Member State PL. He will ensure the overall steering and
coordination of the project from the Azerbaijani side, including proper policy dialogue and
political support. The PL's seniority will ensure his ability to mobilise the necessary staff in
support of the efficient implementation of the project.
He will coordinate Project Steering Committee (PSC) meetings from the Azerbaijani side.
The BC Project Leader will be:
Mr. Asaf Asadov
Advisor to the Minister of Taxes
AZ 1073, Baku, Landau Street, 16
Republic of Azerbaijan
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Tel.: +994 12 438-8254
E-mail: asaf.asadov@taxes.gov.az
RTA counterpart
The RTA Counterpart is a senior civil servant who will work with the RTA on a daily basis to
ensure proper coordination and implementation of all activities of the project and achieve
an efficient transfer of knowledge and information. He may be involved in one or more of
the components of the twinning fiche and be responsible, together with the RTA, for the
finalisation of the reports to be submitted to the PLs which will be discussed and approved
by the Project's Steering Committee.
The RTA counterpart will be:
Mr. Faiq Shakhbazov
Head of HR Department of MoT
AZ 1073, Baku, Landau Street, 16
Republic of Azerbaijan
Tel.: + 994 12 438-8254
E-mail: faiq.shakhbazov@taxes.gov.az
6.3. Contracts
There will be one twinning contract with a selected Member State or consortium of Member
States.
A new Financial Regulation applicable to the general budget of the European Union entered
into force on 1st January 20131. This implies several changes to the Twinning contract
templates. An updated version of the Twinning Manual and of its Annexes, incorporating
these changes, is in preparation and shall be published soon on EuropeAid website2. The
Twinning contract that shall be signed as a result of the present procedure shall follow the
templates of the updated Twinning Manual and Annexes.
1 Financial Regulation: Regulation (EC, Euratom) No 966/2012 of the European Parliament
and of the Council of 25 October 2012 on the financial rules applicable to the general budget
of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:298:0001:0096:EN:PDF
Rules of Application: Commission Delegated Regulation (EU) No 1268/2012 of 29 October
2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European
Parliament and of the Council on the financial rules applicable to the general budget of the
Union. 2 http://ec.europa.eu/europeaid/where/neighbourhood/overview/twinning_en.htm
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7. INDICATIVE IMPLEMENTATION SCHEDULE
1. Launching of the call for proposals: July 2013
2. Start of project activities: May 2014
3. Project completion: April 2016
4. Duration of the execution period: (24+3) months
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8. SUSTAINABILITY
In the long term, the principal benefit from a successful twinning will be a significantly more
effective and efficient Ministry of Taxes. Within an institution of such as a Tax
Administration, the most valuable asset is human resource. The effect of a good system of
human resource management and development is very evident within an organisation.
Motivation and morale is apparent there if often a more creative and flexible workforce –
particularly desirable in a tax audit environment, and the more harmonious
management/staff relationships improve team working, ultimately all combining to produce
better outputs.
A recent (December 2012) country evaluation of the twinning instrument in Azerbaijan
concluded that within the MoT a very good level of sustainability was observed.
The beneficiary expressed a strong desire to encapsulate sustainability into the twinning
fiche, and the activities and results have been designed to meet this need as fully as possible.
This twinning is focused on developing capacity. Greater capacity will help to ensure future
sustainability. The twinning fiche has been prepared with this in mind.
Measures taken to strengthen the sustainability of this Twinning Fiche project include:
• Developing a clear and transparent strategy, backed up with regulations and
guidelines, with annual action plans which roll on year by year, enabling all
employees to have a clear sense of direction;
• Training core MoT trainers, who will cascade Human Resource methodologies to both
managers and staff;
• The creation of an open and clear methodology for recruitment, retention and
promotion, allowing for clear career planning and progression, backed up with
ongoing annual assessments and appraisals, where employees can see the future
clearly, foster a sense of belonging, bringing with it greater stability and reduced
turnover;
• Creating a small team of specialists - trained mentors, able to support both new
entrants, and staff immediately post classroom training;
• Creating a small core group of trainers, trained in evaluation of training methods,
who will be able to both evaluate and support new technical trainer’s post classroom
training, when they commence their own classroom training.
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9. CROSS-CUTTING ISSUES
Implementation of the project will have no adverse effect on the environment.
Equal opportunity principles and practices in ensuring equitable gender participation in the
project will be guaranteed. Male and female participation in the project will be based on the
relevant standards of the EU. Accordingly, the project will seek to ensure that there is equal
treatment accorded to male and female staff in the beneficiary administrations and the
other stakeholders participating in the project activities and training programs.
The main criteria for staff recruitment will be appropriate qualifications and experience in
similar projects, not sex or age. Both men and women will have equal opportunities and
salaries.
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10. CONDITIONALITY AND SEQUENCING
10.1. Conditionality
An open and constructive cooperation by the MoT staff members involved in the project will
be critical to make the Twinning project a success. Furthermore, support from the Ministry
of Taxes leadership as some elements of the project are sensitive in nature.
The MoT will ensure operational and logistical support to the RTA and the Twinning Experts
in terms of ensuring operational coordination with the other Azerbaijani
administrations/stakeholders involved in the project, and specifically the staff of the
Education and Training Centre, collecting and processing the information needed and to
provide the requested contacts and information.
Finally, it is also important that individual staff members at all levels understand that it is
their responsibility to ensure the quality of their work. In this regard, the MoT needs to
ensure that the staff pay structure is commensurate with the qualifications and skills
required of the staff.
10.2. Sequencing
The completion date for each activity is proposed in the log frame matrix (Annex 1).
A number of various activities may run in parallel. However, some activities are dependent
upon the completion of other activities in the result-connected groups or in the other
groups. For example, it is necessary that the drafting of the Strategy and the training needs
analysis for MoT be completed before the implementation of activities envisaged to build
the capacities of the Training Centre.
Further details about scheduled activities shall be arranged among the BC and the selected
MS PL and RTA during the phase of project preparation.
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Annex I: Logical Framework Matrix
Programme Name and Number:
ENPI-National Action Programme 2010 for Azerbaijan
Name and Project Number: SUPPORT TO THE MINISTRY OF TAXES OF THE REPUBLIC OF AZERBAIJAN IN
BUILDING CAPACITY FOR A SUSTAINABLE DEVELOPMENT OF ITS HUMAN RESOURCES TOTAL BUDGET: 1,000,000.00 EURO
Overall Objective Objectively Verifiable Indicators Sources of Verification To improve the efficiency and effectiveness of the Azerbaijani tax administration.
A system of staff education targeted to the tax administration HR is put in place and is functioning
MoT Policy, Strategy Papers and Plans drafted and approved
Functioning and fully modern equipped Education Centre
• Annual reports of MoT and Education Centre;
• HR Development strategy and action plans report of the MoT
• EC Regular Report on progress by the Rep. of Azerbaijan in implementation of the ENP
Project Purpose Objectively Verifiable Indicators Sources of Verification Assumptions To support the Ministry of Taxes in improving tax administration in line with modern EU principles through the use of better motivated, prepared and trained professional staff.
- Internal operations and structures are developed and approved by MoT,
- Human Resource development and management processes and systems are qualitively measurably improved during the period of the twinning as measured by pre (commencement of the twinning) and post (end of 2015)
- Training materials (for teachers and MoT staff) developed and
• Action Plan priorities (and National Indicative Programmes beyond 2014-2015)
• Twinning project mission reports
• Twinning Final Report
• Annual Reports of MoT
• MoT approved regulations and procedures for HR development and functioning
• MoT Strategy and Action Plans for HR Development
• Education Program of the Education
• Continuous cooperation among the different departments and divisions inside MoT • Appropriate expertise and necessary documentations available
• Strong involvement of the MoT at all levels
• Top Management will support the developed strategy and the new vision of HR Education and training.
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approved by MoT
- Regulations, procedures and guidelines developed and approved by the end of the project
- New training curricula have been developed and are in use within the Courses of the Educational Centre;
- Equal treatment accorded to male and female staff are ensured within the beneficiary administrations and the other stakeholders attending the project activities and training sessions
Centre
• MoT and Education Centre websites
Results Objectively Verifiable Indicators Sources of Verification Assumptions
Result nr. 1: A Human Resources Development Strategy and an Action Plan for the Ministry of Taxes have been developed.
-. Comprehensive Assessment Report with extensive recommendations regarding HR development and training for MoT staff is prepared by the end of the project
-. A long-term gender-mainstreamed HR development strategy and a comprehensive action Plan for MoT developed and approved by MoT by the end of the project
• EC Regular Report • Assessment report on HR Development and Training for MoT staff
• Annual reports of the MoT and Education Centre
• MoT Strategy and Action Plans for HR Development
• Top Management will support the developed strategy and the new vision of HR Education and training.
• Beneficiary institutions (MoT and Education Centre) ensure staff and trainees available
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Result Nr. 2: Human Resources Development Regulations and guidelines for the MoT have been established in order to support the new strategy
-. Regulations and guidelines for the recruitment, promotion and motivation of staff developed -. Guidelines for managers roles and responsibilities developed -. Guidelines for the establishment of the “knowledge advisors” (specialised trainers for HR Development) including indications on their functioning, roles and tasks developed -. Electronic and hard copy guidelines and training materials, targeted to the specific needs of the MoT staff are developed and adopted by MoT; -. All trainings for the senior managers are carried out by the end of the project, with at least 70 % of the attendants successfully completed the training after an assessment of MoT trainers and directors
• List of participants forums and workshops
• Regulation, guidelines and training materials developed
• MoT Strategy and Action Plans for HR Development
• EU MS best practices for the preparation of the guidelines and training materials
• Training attendees' list with signature • Course and class material
• Examination papers
• Appropriate expertise and necessary documentations available
• Strong involvement of the MoT at all levels
• Consensus building within MoT as to procedures and standards.
Result Nr. 3: A sustainable Education and Training system for MoT HR development is established and functioning, in accordance with the developed strategy and procedures.
-. Annual Multi-Step training programs, including curricula and materials for self-training, Training of trainers, on-the-job training, class-room training and e-learning in the Education Centre are developed by project conclusion
-. An E-library, including videos
• Twining Progress Reports • Training Needs Assessment Reports prepared by the MS and BC experts • EU MS best practices for the preparation of the training material
• List of participants of workshops and seminars
• existing tools in the Education Centre are available
• Beneficiary institutions (MoT and Education Centre) ensure staff and trainees available
• Appropriate expertise and
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covering different tax areas (based on EU MS best practices and tailored to the Azerbaijani MoT specific needs) and translated into Azerbaijani - The training programme for the trainers of the Education Centre and the trained knowledge advisors and middle and–senior managers of the MoT is completed -. All trainings identified in the HR development program are carried out by the end of the project, with at least 70 % of the attendants successfully completed each training after an assessment of trainers in the Education centre
• Education Program 2015-2016 for the Education Centre
• Training attendees' list with signature • Course and class material
• Examination papers
necessary documentations available
Activities Means Assumptions
Project Coordination
Kick off meeting
Steering Committee meetings
Monthly meetings
Wrap up meeting
• Resident Twinning Advisor (RTA) and RTA BC counterpart
• MS and BC Project Leaders • RTA Assistant • Political representatives and
relevant stakeholders
• Strong involvement of the MoT at all levels • Continuous cooperation among the involved stakeholders (if any)
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Activities linked to result 1
• Review the existing practices with regards to the current strategy in HR. and policy papers for MoT HR development and identification of gaps and needs;
• Providing appropriate technical support to the MoT to develop a modern and effective HR Strategy as envisaged in the BP05;
• Development of a comprehensive Action/Implementation plan for training and human resources development in the MoT;
• Study tour for MoT key experts to an MS partner country, in order for them to witness on the ground, and at first hand, MS activities, in order to familiarize them with best practices of HR education, and to share with them methods and procedures as included in the strategy papers and operational materials adopted by the MS Twinning partner administration.
• Resident Twinning Advisor (RTA) and RTA BC counterpart
• MS and BC Project Leaders • Short Term Experts (STEs) • BC Key counterpart Key
Experts • BC experts attending the
training, common work and seminary sessions
• Top Management will support the developed strategy and the new vision of HR Education and training.
• Beneficiary institutions (MoT and Education Centre) ensure staff and trainees available
• Level, competence and ambition of involved BC staff is adequate
• No undue delays in policy procedures
Activities linked to result 2
• Support to the MoT in the creation of appropriate enabling regulations and guidelines within HR Development;
• Seminars for managers in order to increase their capacity in the development of HR regulations
• Resident Twinning Advisor (RTA) and RTA BC counterpart
• MS and BC Project Leaders • Short Term Experts (STEs) • BC Key counterpart Key
Experts • BC experts attending the
training, common work and
• The MoT, as well as the Cabinet of Ministers will maintain high commitment in the setting up of guidelines, procedures and Action Plans for HR development
• Appropriate expertise and necessary documentations
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• Assisting the MoT in developing guidelines for the establishment of the “knowledge advisors” (specialised trainers for HR Development) including indications on their functioning, roles and tasks;
• Support to MoT senior managers within a workshop on sharing methodologies and best practices for planning and monitoring systems;
• Development of electronic and hard copy guidelines and training materials, targeted to the specific needs of the MoT staff, to be available in an electronic library and in two languages (English and Azerbaijani
• Study visits for MoT knowledge advisors in the MS Partner country in order for them to attend a functional HR development course at first hand;
seminary sessions available
• Acceptance of accountability to new division of responsibility and standards • Consensus building within MoT as to procedures and standards • Resources to meet and enforce standards and adhere to procedures • Resources to create necessary tools according to the newly identified needs of HR development
Activities linked to result 3
• Identification of training needs, curricula and courses for MoT middle and senior management;
• Designing a basic inception training course for all new entrants to the MoT;
• Seminars for groups of managers and staff of MoT and Education Centre together, so as to enable each to see the staff/management cycle of HR development, appraisal, reporting and promotion in the round;
• Designing basic training program to increase
• Resident Twinning Advisor (RTA) and RTA BC counterpart
• MS and BC Project Leaders • Short Term Experts (STEs) • BC Key counterpart Key
Experts • BC experts attending the
training, common work and seminary sessions
• existing tools in the Education Centre are available • Beneficiary institutions (MoT and Education Centre) ensure staff and trainees available
• Appropriate expertise and necessary documentations available
• Adequate resources for Education Centre staffing • Consensus on Education
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the capacity of the teachers within the Education Centre, on teaching techniques and modern educational technologies;
• Designing a specialized training program to increase the capacity of trainers in the Education Centre in the specific techniques of knowledge transfer (e.g. by e-learning, seminars and job-training) to the staff of the MoT;
• Preparation and presentation of training material by using modern IT tools focused on practical cases according to the specific needs and priorities of the MoT and on MS best practices;
• Training for staff to familiarise them with staff appraisal and reporting methods;
• Support to managers and trainers of the Education Centre in the creation of a small expert group of training support staff, trained to enable them to produce quality and effective training materials, including videos in HR training.
• Study tour for the trainers of the Education Centre to reinforce their capacity in managing classroom training and to witness a HR training course in the MS partner country, and to study methodologies in preparing courses through the use of IT instruments and e-learning;
Centre role and tasks within MoT and other Governmental Institutions
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ANNEX II: Organizational structure of the Ministry of Taxes of Azerbaijan (as of November 2012)
Advisors to the Minister (8)
Advisors to the Minister (8)
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ANNEX III: Self-Assessment on current standards of MoT Human Resources
based on the indicators of the EU Fiscal Blueprints
Fiscal Blueprints
A path to a robust, modern and efficient tax administration A self-assessment carried out by the Ministry of Taxes of Azerbaijan (Dr. Asaf A Asadov, Advisor to the Minister of Taxes, reflecting the current standards within all twenty six key indicators covering the four strategic objectives within human behavioural issues in Fiscal Blueprint 05
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Human Resources Management (FB 05)
Human and Behavioural Issues
Aim
The development of human resources management strategy, policies, sy
stems and procedures that support the achievement of the tax administr
ation’s objectives and the development of members of staff through str
uctured training and professional development.
Strategic objectives Scoring Key indicators (Total 100)
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1. Development of human resource
management strategy, policies and s
ystems which fully support the tax a
dministration’s business strategy
25
Has the tax administration developed and
published an HRM strategy and policy and,
where appropriate, sub-
strategies for each area of its business areas?
Strategic objectives Scoring (Total 100)
Key indicators
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2. The tax administration is autonomous in
making decisions about recruitment, retenti
on, performance management and assessm
ent, promotion, career progression, training
and development, transfer, severance, dism
issal and retirement
20
Have the roles and responsibilities of each function and of employees working at all levels within each function (including
managers) been clearly defined? Not met
Has the tax administration prepared job
descriptions (including the minimum level
of knowledge, skills and aptitudes
required for competent performance) for
all categories of jobs? Not met
Is a personnel planning system
Strategic objectives Scoring Key indicators (Total 100)
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3.
Human resource policies and practices tha
t motivate, support and protect employee
s
15
Is the top management committed to
securing the best working conditions for all
tax administration employees? Fully met
Are employees given sufficiently
challenging tasks within the framework of
their grade and the job specification to
which they are assigned? Partly met
Strategic objectives Scoring Key indicators (Total 100)
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5.
An organisational structure and systems to
support the delivery of employee training a
nd development needs within the tax admi
nistration
20
Is a training coordinator responsible for
the training function within the tax administra
tion appointed? Fully met
Is a departmental training unit with
clearly defined responsibilities
established? Fully met
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ANNEX IV: Diagrammatic summary of teaching capacity methodology proposed in the MoT