swedish experience on tax management and coordination between state, regional and local tax...
TRANSCRIPT
Swedish experience on tax management and
coordination between State, Regional and Local tax
administrationEUROsociAL in Brasilia
April 17-20, 2007
Sten FannbergSenior Adviser to the Director General
Swedish Tax Agency
Missions in foreign countries
1985-1992 Tanzania1989-1993 Vietnam and Laos1993, 2001- Russia1993-1994 Botswana1994-2000 Zimbabwe1998-2004 Tanzania2004- Albania2007- Philippines
Roles and connection between the Government and the Swedish Tax Agency
The organisation of the Swedish Tax Agency and its tasks
Management of the Swedish Tax Agency
Headlines
Roles and connection between the Government and the
Swedish Tax Agency
ParliamentGovernment
Ministryof Finance
Swedish Tax AgencySwedish Tax Agency
SwedishEnforcement
Authority
Organization
The planning process
Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Operational Planning
Allocations of funds (p) Allocations of funds
Budget BillSpring Budget BillBudget Petition
Appropriation directions
Annual Report
StrategicPlanning
Contract with Regional Tax
Superintendent
1 of JulyReport on the first six months
1 of JulyReport on the first six months
Result dialogue with the Minister of FinanceResult dialogue with
the Minister of Finance
Ongoing dialogueOngoing dialogue
Annual reportAnnual report
Reports to the Government 5 times a year – financial forecast
Reports to the Government 5 times a year – financial forecast
Governmental follow-up
The organization of the Swedish Tax Agency and its tasks
Background
National Tax Board + 144 Tax Authorities
+81 Enforcement AuthoritiesNational Tax Board + 144 Tax Authorities
+ 24 Enforcement AuthoritiesNational Tax Board + 24 Tax
Authorities + 24 Enforcement Authorities
National Tax Board + 10 Tax Authorities
+ 10 Enforcement AuthoritiesSwedish Tax Agency +10 Enforcement Authorities
Swedish Tax Agency + Swedish Enforcement Authority2006
2004
1999
1991
1988
1987
Uniformity = alike
Application of rules
Treatment
Compliance
Service
Efficiency and flexibility
Focus on production Maximum use of
resources across the country
Why one Agency?
Management and organization
Director-General – Mats Sjöstrand
Deputy Director-General – Katrin Westling Palm
Head office in Solna
Regional divisions
Swedish Tax Agency
Head office
Large Tax Payers Office
7Tax
Regions
Operations Support for
Tax and Enforcement
7 Regions Northern Region Central Region Mälardal Region Stockholm Region Western Region Eastern Region Southern Region
Mälardal Region
Stockholm Region
Eastern Region
Southern Region
Western Region
Central Region
Northern Region
Swedish Tax Agency - Regions
Management Staff Communications Staff
Development Staff Security Staff
Human Resources Staff IT Staff
Director – General
Legal Department
Production Department
Head Office
• Taxation
• Population registration
• Property taxation
• Crime fighting
• Estate inventories
Swedish Tax Agency
Management of the Swedish Tax Agency
Vision
Goals 2012
Short-term goals
Activities
Values
Commission
Strategie
s
Strategic planning
Operational
planning
Commission – appropriation directions
Policy objectives (Tax, Customs and Enforcement)
Secure taxes with in the rule of law and in an efficient way and at the same time pursue simplicity and prevent crime
Vision
A society where everyone is willing to
do their fair share
1. Reduce the tax gap by half2. Citizens and companies have confidence
in the Tax Authority 3. Citizens and companies consider that we
have a good attitude4. We are the best Tax Agency within OECD5. We are a public and interacting e-
administration6. We have competence and staff on the
basis of needs and changes in the activity
Goals 2012
Short term goals
At least 90 % of those who contact Skatteupp-lysningen and Servicejouren are satisfied with the service, treatment and the substance of the answer
At least 50 % of those who can, actually deliver the income-tax return in electronic way
Shorter time to handling cases
Examples from the operational plan for 2007
Activities Activities contribute to reaching goals in
long and short term
Activities are planned and carried out both
in the head office and in the tax regions
Some activities are planned by the head
office to secure that the tax regions
perform a certain activity
Example: The tax regions shall conduct a
certain number of audits
Internal follow-up
jan feb mar apr maj jun jul aug sep okt nov dec
QUARTERLY FOLLOW-UP
ANNUAL FOLLOW-UP
MONTHLY FOLLOW-UP
RESULT CONTRACT
Monthly presentation on intranet
Our values
Active
Reliable
Helpful
Content of the strategy
Right from the start Difficult to make mistake Difficult to evade Trust in the Tax Agency is important Influencing behavior Base actions on knowledge
Thank you for your attention!
Muchas Gracias!