Transcript Roles and connection between the Government and the

Swedish experience on tax
management and coordination
between State, Regional and Local
tax administration
EUROsociAL in Brasilia
April 17-20, 2007
Sten Fannberg
Senior Adviser to the Director General
Swedish Tax Agency
Missions in foreign countries
1985-1992
1989-1993
1993, 20011993-1994
1994-2000
1998-2004
20042007-
Tanzania
Vietnam and Laos
Russia
Botswana
Zimbabwe
Tanzania
Albania
Philippines
Headlines
 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
Roles and connection between the
Government and the Swedish Tax
Agency
Organization
Parliament
Government
Ministry
of Finance
Swedish Tax Agency
Swedish
Enforcement
Authority
The planning process
Annual Report
Spring Budget Bill
Budget Petition
Jan Feb
Mar
Budget Bill
Apr May June July Aug Sept
Oct
Nov Dec
Allocations of funds
Allocations of funds (p)
Strategic
Planning
Appropriation
directions
Operational
Planning
Contract with
Regional Tax
Superintendent
Governmental follow-up
Reports to the Government
5 times a year – financial forecast
1 of July
Report on the first six months
Annual report
Result dialogue with
the Minister of Finance
Ongoing dialogue
The organization of the Swedish Tax
Agency and its tasks
Background
1987
National Tax Board + 144 Tax Authorities
+81 Enforcement Authorities
1988
National Tax Board + 144 Tax Authorities
+ 24 Enforcement Authorities
1991
National Tax Board + 24 Tax Authorities
+ 24 Enforcement Authorities
1999
National Tax Board + 10 Tax Authorities
+ 10 Enforcement Authorities
2004
Swedish Tax Agency
+10 Enforcement Authorities
2006
Swedish Tax Agency
+ Swedish Enforcement Authority
Why one Agency?
Uniformity = alike
Efficiency and flexibility
 Application of rules
 Focus on production
 Maximum use of
resources across the
country
 Treatment
 Compliance
 Service
Management and organization
 Director-General
– Mats Sjöstrand
 Deputy Director-General
– Katrin Westling Palm
 Head office in Solna
 Regional divisions
Swedish Tax Agency
Head office
7
Tax
Regions
Large Tax Payers
Office
Operations
Support for Tax
and Enforcement
Swedish Tax Agency
- Regions
Northern Region
7 Regions
 Northern Region
 Central Region
 Mälardal Region
 Stockholm Region
 Western Region
 Eastern Region
 Southern Region
Central Region
Mälardal Region
Stockholm Region
Eastern Region
Western Region
Southern Region
Head Office
Director – General
Management Staff
Communications Staff
Development Staff
Security Staff
Human Resources Staff
IT Staff
Legal
Department
Production
Department
Swedish Tax Agency
• Taxation
• Population registration
• Property taxation
• Crime fighting
• Estate inventories
Management of the Swedish Tax
Agency
Commission
Vision
Goals 2012
Strategic
planning
Short-term goals
Operational
planning
Activities
Values
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
Goals 2012
1. Reduce the tax gap by half
2. Citizens and companies have confidence in the
Tax Authority
3. Citizens and companies consider that we have a
good attitude
4. We are the best Tax Agency within OECD
5. We are a public and interacting e-administration
6. We have competence and staff on the basis of
needs and changes in the activity
Short term goals
Examples from the operational plan for 2007

At least 90 % of those who contact Skatteupplysningen 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
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
RESULT CONTRACT
ANNUAL FOLLOW-UP
QUARTERLY FOLLOW-UP
jan
feb
mar
apr
maj
jun
jul
aug
sep
okt
MONTHLY FOLLOW-UP
Monthly presentation on intranet
nov
dec
Our values
Active
Reliable
Helpful
Content of the strategy
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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!