MANAGEMENT AND DEVELOPMENT OF THE HUMAN RESOURCES THROUGH ICTs IN MODERN TAX ADMINISTRATIONS XIII International Tax Seminar “The impact of ICTs in the modernization of tax administrations” Havana, Cuba, 6 – 8 August 2014 Author / speaker: Renaud RODENAS, Senior officer in French Public Finances General Directorate (DGFIP) Contact: Length of presentation: 30 min

2 Management and development of the human resources through ICTs in modern Tax administrations MAIN OBJECTIVES OF THE PRESENTATION Based on the experience of DGFIP (French Public Finances General Directorate), this presentation aims to show how the information and communication technologies (ICTs) help to manage and develop high skilled human resources within tax administrations. Of course, we will present the numerous benefits of ICTs, but also the conditions required to take full advantage of the investments in ICTs. PLAN OF THE PRESENTATION  The ICTs within the DGFIP  The ICTs improve management and development of human ressources  The ICTs enhance training process and skills of tax administrations' staff  The impact of ICTs on ethical issues of tax administrations INTRODUCTION

3 Management and development of the human resources through ICTs in modern Tax administrations Brief presentation of the DGFIP  Accounting of State and local authorities ;  Tax management (€ 550 billion in 2013) ;  Cadastral plan, national register of real estate...  2,961 public finances centers located throughout France ;  113,286 agents ;  Salaries and staff welfare: € 7.1 billion ;  Operating budget and investment: € 1.2 billion ;  Intervention rate (cost of tax collection) : 0.88%. I. THE ICTs WITHIN THE DGFIP Digital Strategy – rebuilding the IT architecture  Interconnected web applications;  Unified workspace for each tax officer ;  New services for users and taxpayers.

4 Management and development of the human resources through ICTs in modern Tax administrations Resources allocated to ICTs (2013)  IT expenditure: € 232 million (23.5% of DGFIP total expenditure) ;  IT staff: 5,400 (4.7% of DGFIP total staff). Governance of the IT function: A critical issue Consequences of poor control of IT investments : budgetary slippage, staff demotivation... To prevent these risks, the DGFIP has made the following choices :  The IT strategy is defined by the Director General ;  A Multi annual planning of IT projects and investments is set up ;  The IT department is a large service with high-level IT specialists ;  The largest projects are outsourced to major IT companies ;  The CAP NUMERIQUE Mission provides project management on these major projects. It has specific expertise in conducting IT projects (technical, budgetary and operational aspects).

5 Management and development of the human resources through ICTs in modern Tax administrations II. THE ICTs IMPROVE MANAGEMENT AND DEVELOPMENT OF HUMAN RESOURCES Computerization of the HR management process Productivity gains in HR services; Securing the payroll and strengthening internal control over this important financial issue ICTs' improve Human Resource Development  ICTs allow a more fluid and efficient information flow. They help to minimize resistance to change ;  ICTs facilitate coordination between the administration's strategic objectives and the individual target of each employee ;  The HR strategic planning as a management instrument of Tax Administrations

6 Management and development of the human resources through ICTs in modern Tax administrations The purpose of an integrated application for HR management : The update is faster and duplicate entries are eliminated

7 Management and development of the human resources through ICTs in modern Tax administrations III. THE ICTs ENHANCE TRAINING PROCESS AND SKILLS OF TAX ADMINISTRATIONS' STAFF  Training has become a strategic issue for tax administrations  Computerization of the training management process  Distance learning through the effective use of ICTs  A modern technique for expertise sharing: The collaborative network WIFIP

8 Management and development of the human resources through ICTs in modern Tax administrations Screenshot of E-DOCEO, the application of e-learning

9 Management and development of the human resources through ICTs in modern Tax administrations  The importance of professional ethics in tax management  The ICTs contribute to better prevent possible staff deviant behaviours.  They also bring new risks  The Human Resources policy as an effective tool for preventing corruption IV. THE IMPACT OF ICTs ON ETHICAL ISSUES OF TAX ADMINISTRATION

10 Management and development of the human resources through ICTs in modern Tax administrations  To manage and to develop the potential of their human resources, the Tax admistrations must massively use ICTs.  The digital transition requires a major financial investment.  The investments in ICTs must be rigorously planned and managed by a project management mission responsible for coordinating :  The digital strategy of the general directorate ;  The budgetary constraints ;  The technical constraints ;  The needs of operational services.  The digital transition shall be complemented by :  Personalized career planning ;  Ambitious training plan ;  International cooperation and benchmarking. CONCLUSION

11 Management and development of the human resources through ICTs in modern Tax administrations  French Public Finances General Directorate, Annual report 2013, Ministry of Finance and Public Accounts, DGFIP, Paris, France, 2014 ;  La démarche stratégique de la direction générale des Finances publiques , Ministry of Economy and Finance, DGFIP, Paris, France, octobre 2013 ;  Human resource management and tax administration, Tax administration Comparative Information on OECD and Other Advanced and Emerging Economies (chapter 4), OECD publishing, Paris, France, 2013 ;  Mads JENSEN (HR consultant, Danish Ministry of Taxation), Strategic Human Resources Alignment - Danish Reflections and Experiences, TAX Tribune - the Magazine of the Intra-European Organisation of Tax Administrations, ISSUE 28, IOTA, Budapest, Hungary, 2011 ;  Ing. Iveta GABČANOVÁ, The role of Information technology in Human Resources management, Tomas Bata University in Zlin, Faculty of Management and Economics, Zlin, Czech Republic, REFERENCES