Voluntary tax compliance. Intangible values. Cooperation between DIAN and Skatteverket / Anders Stridh & Lennart Wittberg - Swedish Tax Agency

Voluntary tax compliance. Intangible values. Cooperation between DIAN and Skatteverket / Anders Stridh & Lennart Wittberg - Swedish Tax Agency

• 1.
  Voluntary tax compliance Cooperationbetween DIAN and Skatteverket Anders Stridh & Lennart Wittberg, 1 – 5 June 2015
• 2.
  Intangible values
• 3.
  How do taxpayersperceive the Tax Agency?
• 4.
  4 Proactive and usefulcommunciation Failure demand Value demand Taxpayers that contact the tax administration Taxpayers that dont contact the tax administration Failure demand is created by the organisation not working properly. (often 40-50 % of all contacts) Value demand is the demand the administration wants. It reduces the number of errors and increase compliance. Were is my refund?
• 5.
  Information Interaction Transaction
• 6.
  6 Examples • A brochureis 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.
  7 Summary, our strategicapproach • 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
• 8.
  2002 2008 2010 OECD developments 2012 Audits Risk management Innovative treatments Understanding behaviour Right from the start 2004 Better selection Holistic view Otherthan audits? We need to know Strategic approach
• 9.
  Focus shift Focus onthe taxpayer ”We need to fix the taxpayer” Focus on the environment
• 10.
  ..one size doesnot fit all!
• 12.
  How we workwith 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
• 13.
  Moving from outputto outcomes “Do things right” “Do the right thing” Outcome Changed behaviour Indicators Input Auditors Activities Do Audits Output Revenue collected
• 14.
  Measuring if thetax 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
• 15.
  Information levels inthe tax information map
• 16.
  Tax information map
• 17.
  Combining different indicators Taxinformation map Easy/difficult to comply Attitudes and norms Change in compliance behaviour
• 18.
  Creating a procompliance environment Preventing non-compliance Guiding the way
• 19.
  Macro level Economic growth Taxevasion This is the long term correlation. The opposite can be true in the short term.