2011 topic 2
Case study
Topic 2.3
CREATING TAXPAYER AWARENESS: CORPORATE SOCIAL
RESPONSIBILITY AND THE FORUMS FOR TAXPAYER- TAX
ADMINISTRATION DIALOGUE
Frank Van Driessche
Tax Administration and Fight Against Fiscal Fraud
Directorate General for Taxation and the Customs Union
(European Commission)
Contents: Abstract – 1. The necessity and way to build tax morality among taxpayers - 2. The change in business models drives the new relationship
– 3. Taking the EU VAT system as an example for an enhanced dialogue between tax administrations and taxpayers – 4. Breaking it all down: the main arguments
ABSTRACT
Tax compliance can be increased by improving the way how tax authorities interact with taxpayers. The idea of building better tax morality and promoting corporate responsibility is developing worldwide, also in the EU Member States. This is based on an enhanced dialogue between tax administrations and taxpayers, and builds on mutual respect and cooperation. Taking into account the development of business models, an enhanced dialogue between a single national tax administration and a businesses operating in an international environment has, however, its natural limits. Therefore, in 2010, the
European Commission has decided to both launch a public consultation and to establish a communication channel for tax authorities and business operators at an EU-wide level. The preliminary outcomes of this comprehensive stakeholder consultation are to a large extent in line with the above-mentioned practices regarding the enhanced dialogue at national level. The key findings suggests that the establishment of trust between tax payers and tax authorities, fairness, legal certainty, transparency, responsiveness can result in an increased efficiency for both taxpayers and tax administrations.
TOPIC 2.3 (European Commission)
1. THE NECESSITY AND WAY TO BUILD TAX MORALITY AMONG
TAXPAYERS
Public administrations have responsibilities towards their citizens.
The fulfilment of these
Topic 2.3
CREATING TAXPAYER AWARENESS: CORPORATE SOCIAL
RESPONSIBILITY AND THE FORUMS FOR TAXPAYER- TAX
ADMINISTRATION DIALOGUE
Frank Van Driessche
Tax Administration and Fight Against Fiscal Fraud
Directorate General for Taxation and the Customs Union
(European Commission)
Contents: Abstract – 1. The necessity and way to build tax morality among taxpayers - 2. The change in business models drives the new relationship
– 3. Taking the EU VAT system as an example for an enhanced dialogue between tax administrations and taxpayers – 4. Breaking it all down: the main arguments
ABSTRACT
Tax compliance can be increased by improving the way how tax authorities interact with taxpayers. The idea of building better tax morality and promoting corporate responsibility is developing worldwide, also in the EU Member States. This is based on an enhanced dialogue between tax administrations and taxpayers, and builds on mutual respect and cooperation. Taking into account the development of business models, an enhanced dialogue between a single national tax administration and a businesses operating in an international environment has, however, its natural limits. Therefore, in 2010, the
European Commission has decided to both launch a public consultation and to establish a communication channel for tax authorities and business operators at an EU-wide level. The preliminary outcomes of this comprehensive stakeholder consultation are to a large extent in line with the above-mentioned practices regarding the enhanced dialogue at national level. The key findings suggests that the establishment of trust between tax payers and tax authorities, fairness, legal certainty, transparency, responsiveness can result in an increased efficiency for both taxpayers and tax administrations.
TOPIC 2.3 (European Commission)
1. THE NECESSITY AND WAY TO BUILD TAX MORALITY AMONG
TAXPAYERS
Public administrations have responsibilities towards their citizens.
The fulfilment of these