Table of contents - Esteri · • Ministry of Taxes (head office); • 4 Departments under the...

Support to the Ministry of Taxes of the Republic of Azerbaijan in Human Resource Development

June 2013

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


June 2013

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


June 2013

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


June 2013

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:


June 2013

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”.


June 2013

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:


June 2013

• 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


June 2013

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


June 2013

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


June 2013

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


June 2013

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.


June 2013

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.



June 2013

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;


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;


June 2013

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.


June 2013

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.


June 2013

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.


June 2013

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.


June 2013

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.


June 2013

5. BUDGET

The total estimated budget of the project is EUR 1,000,000


June 2013

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: [email protected]

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


June 2013

Tel.: +994 12 438-8254

E-mail: [email protected]

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: [email protected]

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


June 2013

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


June 2013

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.


June 2013

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.


June 2013

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.

Support to the Ministry of Taxes of the Republic of Azerbaijan in Human Resource Development June 2013

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.


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



• Beneficiary institutions (MoT and Education Centre) ensure staff and trainees available


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


• 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


• Appropriate expertise and


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)


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.


• MS and BC Project Leaders • Short Term Experts (STEs) • BC Key counterpart Key

Experts • BC experts attending the

training, common work and seminary sessions



• Level, competence and ambition of involved BC staff is adequate

• No undue delays in policy procedures


• 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




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


• 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


• 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




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


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


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)


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


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)


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


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



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



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


ANNEX IV: Diagrammatic summary of teaching capacity methodology proposed in the MoT

Table of contents - Esteri · • Ministry of Taxes (head office); • 4 Departments under the...

Documents

Transcript of Table of contents - Esteri · • Ministry of Taxes (head office); • 4 Departments under the...