Voluntary tax compliance. Intangible values. Cooperation between DIAN and Skatteverket / Anders...
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Transcript of Voluntary tax compliance. Intangible values. Cooperation between DIAN and Skatteverket / Anders...
Voluntary tax complianceCooperation between DIAN and SkatteverketAnders Stridh & Lennart Wittberg, 1 – 5 June 2015
Intangible values
How do taxpayers perceive the Tax Agency?
4
Proactive and useful communciation
Failure demand Value demand
Taxpayers that contact the tax administration
Taxpayers that dont contact the tax administration
Failure demand is created by theorganisation not working properly.
(often 40-50 % of all contacts)
Value demand is the demand theadministration wants. It reduces the
number of errors and increase compliance.
Were is my refund?
Information
Interaction
Transaction
6
Examples
• A brochure is sent to taxpayers that have sold shares or property
• New businesses are invited to information meetings
• We cooperate with industry associations and they educate their members
• We advertise in media– Day for filing tax return
7
Summary, our strategic approach
• Focus on the result of the contact and not the channels per se, but have a range of different channels
• Proactive information, reduce failure demand
• Building community confidence– In every contact
2002
2008
2010
OECD developments
2012
Audits
Riskmanagement
Innovativetreatments
Understandingbehaviour
Right fromthe start
2004
Better selection
Holisticview
Other thanaudits?
We need to know
Strategic approach
Focus shift
Focus on the taxpayer”We need to fix the taxpayer”
Focus on the environment
..one size does not fit all!
How we work with changes – as it has turned out
12
Knowledge Insights Changed mindset
Changed working methods
“The Road Ahead” is about us changing our view on the taxpayers and thus changing our
way of working
Moving from output to outcomes
“Do things right”
“Do the right thing”
Outcome
Changed behaviour
Indicators
Input
Auditors
Activities
Do Audits
Output
Revenue collected
Measuring if the tax gap is increasing or decreasing
1. Tax information map– Determining how secure the tax base is
2. How easy/difficult it is to comply– Assessing what the tax agency does to make it easy to
comply– Assessing complexity of legislation
3. Measuring attitudes and norms– Indicators from surveys
Information levels in the tax information map
Tax information map
Combining different indicators
Tax information map
Easy/difficult to comply
Attitudes and norms
Change in compliance behaviour
Creating a pro compliance environment
Preventing non-compliance
Guiding the way
Macro level
Economic growth
Tax evasion
This is the long term correlation. The opposite can be true in the short term.