PLANNING AND CONTROL IN THE SPANISH TAX AGENCY General Meeting CIAT April 2009 PORTADA

PLANNING IN THE SPANISH TAX AGENCY The Tax Agency: Organization under public law with a legal framework that confers a certain degree of autonomy in budgetary, financial and staff issues. Its mission by law: The effective implementation of Spain’s tax and customs systems. Its strategic objective: To increase voluntary compliance with tax obligations Two essential guiding lines: Information and assistance Tax control Counterbalancing the autonomy: A rigorous planning system

PLANNING TOOLS IN THE SPANISH TAX AGENCY Planning through Objectives: Strategic Planning: medium- and long- term guidelines to be followed by the organization: Tax Fraud Prevention Plan Operative Planning: It translates a medium-term strategy into yearly actions and goals. The Annual Objectives Plan. The Annual Tax Control Plan. Commitments by Central Services.

ANNUAL PANNING TOOLS Annual Objectives Plan Annual Tax Control Plan Tax Fraud Prevention Plan implemented through: Annual Objectives Plan Annual Tax Control Plan Central Services Commitment Document. Página de texto

TAX AGENCY’S ANNUAL OBJECTIVES PLAN: Planning rules Direct Connection of the objectives with the strategy. Benchmark: assessed debt replaced with number of actions adjusted for their difficulty and quality. Reinforcement of the coordination through the establishment of common indicators in different areas. More participatory because of the inclusion of regional services in the process. Double prospect: Internal, to point out the annual goals in the organization. External, to submit to Parliament. Simplification: 13 high-level indicators.

TAX AGENCY’S ANNUAL OBJECTIVES PLAN: Structure In two sections: A) Results: Amount collected by the Tax Agency together with the positive collection effect derived from management proceedings B) Actions: Number of actions to assist taxpayers and to control compliance and number of collecting actions foreseen to reach the results planned. Página de texto

TAX AGENCY’S ANNUAL OBJECTIVES PLAN Página de texto

TAX AGENCY’S ANNUAL OBJECTIVES PLAN: RESULTS 2007 Página de texto

TAX AGENCY’S ANNUAL OBJECTIVES PLAN: RESULTS 2007 Página de texto

ANNUAL TAX CONTROL PLAN Translates into actions what is foreseen in the Objectives Plan. Structure: General Guideline. Partial Plans on Tax Control. P.P. on Financial and Tax Audit Control. P.P. on Customs and Excise Control. P.P. on Tax Management Control. P.P. on Collection Control. Rules for the integration of Partial Plans. Coordinated planning on taxes assigned to the Autonomous Communities.

CENTRAL SERVICES COMMITMENT DOCUMENT Objectives of the Central Services, which will help managing units attaining their objectives. Essential Complement to the Annual Objectives Plan and to the Annual Tax Control Plan. Outstanding Projects from a strategic point of view among the Agency Departments. Includes for each project: content, execution period, actions planned and Departments either in charge or involved as collaborator. Quarterly assessment of progress made. Página de texto

PLANNING SYSTEM IN THE TAX AGENCY Organization Chart GENERAL DIRECTION Organization, Planning and Institutional Relations Department Information Technology Department Human Resources Department Regional Offices Central Office of Large Taxpayers Tax Management Department Financial and Tax Auditing Department Customs and Excise Department Department for Tax Collection

PLANNING SYSTEM IN THE TAX AGENCY MIXED PLANNING SYSTEM. Specialized body: Organization, Planning and Institutional Relations Department (DOPRI, Spanish acronym) Participation by functional areas, coordinated by DOPRI. Involvement of the operative areas that report projects. Limited “negotiation” .

MONITORING OF THE ANNUAL OBJECTIVES PLAN CENTRAL SERVICES: Monthly / Fortnightly: Directive committee Regional Committee Meeting of regional Heads Semestrial: Board of Directors Parliament REGIONAL SERVICES: Monthly regional and local meetings

IT applications for monitoring the Tax Agency’s Annual Objectives Plan (intranet environment) Organization, Planning and Institutional Relations Depertment

The IMPACT OF PLANNING On administrative career: Directors. On salaries (all employees): Amount distributed: 2005: 2,7 million € 2008: 9,75 million € To reward those with an outstanding role in achieving the goals. Scores range: Examples, Audit: Maximum: 110,43% Minimum: 91,88% Collection: Maximum: 117,67% Minimum: 87,9%

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