1. Improving dialogue between tax administration and taxpayers Steve Macey and Graeme Keay Adam Smith International Commonwealth Association of Tax Administrators, Barbados, November 2016

2. Consultancy specialising in supporting government and economic reform Significant revenue reform practice Sierra Leone, Liberia, Nigeria, Ghana, Ethiopia, Uganda, Malawi, Pakistan, Afghanistan, Burundi, Tanzania, Laos, Mongolia, PNG, Somaliland, Madagascar, Zambia, South Sudan, Togo, Zimbabwe, Tuvalu, Ukraine Country Examples for taxpayer dialogue  Pakistan  Burundi  Nigeria Commonwealth Association of Tax Administrators, Barbados, November 2016 Introduction to Adam Smith International

3. Advocacy to Strengthen Demand for Economic Reform Programme (ASDERP) There are two primary objectives. i) Identify and strengthen national champions for economic reform. ii) Pioneer communication and advocacy mechanisms to stimulate the demand and pressure for reform. ‘changing both the public and the political narrative from the current culture of tax evasion to one where it is a joint citizen and state responsibility necessary to fund a functional state’ Pakistan – Demand led support Commonwealth Association of Tax Administrators, Barbados, November 2016

4. What are they? Advocacy events to bring together policymakers and civil society to discuss an issue Who? Members of the business community, experts, academics, students and government representatives for a consultative session. Results? Relationships – establish platform for tax dialogue, unique in Pakistan Citizen State Dialogue Commonwealth Association of Tax Administrators, Barbados, November 2016

5. Voluntary Tax Compliance Scheme (VTCS) - 2016 › Promote the culture of tax compliance, broaden the tax net, and encourage traders and the business community to report undeclared income and pay tax arrears. › Highlights ‘tax heroes’ from various professions that are generally non-compliant. For example in one of the TVCs, there is a tailor and small shopkeeper explaining why he pays tax. FBR’s print and electronic media campaigns: › Positive messaging, › Link between revenue and public expenditure FBR Communication Strategy Commonwealth Association of Tax Administrators, Barbados, November 2016

6. More Taxpayers Equals More Schools Commonwealth Association of Tax Administrators, Barbados, November 2016

7. Haven’t paid your income tax? Commonwealth Association of Tax Administrators, Barbados, November 2016

8. Haven’t paid your income tax? Commonwealth Association of Tax Administrators, Barbados, November 2016

9. Taxpayer education programmes Leaflets; radio, TV, print media; signage & notice boards at all OBR offices & border posts; suggestion boxes; customer satisfaction forms; Call Centre; and the OBR Newsletter. Secondments Technical staff were seconded to the Comms department to work on the technical taxpayer education material. Regional Roadshows Another major activity was regional roadshows that were held in markets and business districts, as well as door-to-door initiatives around the country. Burundi: Taxpayer Communications Commonwealth Association of Tax Administrators, Barbados, November 2016

10. Burundi: Regional Roadshows Commonwealth Association of Tax Administrators, Barbados, November 2016

11. Public-Private Dialogue on GEMS3: A meeting point for public and private sector parties to address tax-related matters for the benefit of the society GEMS3’s strategic approach to continuous dialogue between the government and private sector. Key Stakeholders include: › The Public Sector – The Local Government Authority or State Board of Inland Revenue Service › The Private Sector – The business Community Other stakeholders include: › Community development Association › Traditional institutions › Civil Society Organisations Growth and Employment in States in Nigeria Commonwealth Association of Tax Administrators, Barbados, November 2016

12. Several PPD committees are established in many LGAs and meet regularly to discuss tax/developing issues. This committee is required to drive the dialogue process. In setting up the committee, the following is usually considered: › LGA is represented by officers sufficiently senior that can take decisions or have easy access to decisions. This is advised to be head of LGA revenue committee or Vice Chairman of LGA. › The tax payers are to be represented by influential leaders cut across the major businesses in the LGA › An odd number membership should be between 9 and 13 › Participation by women (at least 25% in total) › Significant representation of both parties › Officials to be appointed include Chairman, Secretary, PRO GEMS3 Approach: Structure of Public Private Dialogue in GEMS3 Commonwealth Association of Tax Administrators, Barbados, November 2016

13. Public Private Dialogue was utilised for the following New roads worth N436.5million, are being constructed in Kantin Kwari Market of Kano State (the biggest textile market in Africa) in part as a result of a PPD workshop. In a PPD with the Governor, local businesses agreed to comply with presumptive tax with the Governor consenting to a ‘buy-local’ agreement where goods such as school uniforms and public school catering would be procured from local artisans Commonwealth Association of Tax Administrators, Barbados, November 2016

14. Public Private Dialogue was utilised for the following When tax payer have issues affecting their business which will need LGAs attention for resolution In Kano State, PPD sessions are held quarterly between Manufacturers’ Association of Nigeria (MAN) Kano chapter and the eight metropolitan LGAs in Kano state, where they meet quarterly, to discuss and resolve tax issues. Many conflicts have been resolved through this approach. This ensures that no dispute goes more than three months without being formally addressed In Lagos State, the Committee on Single Billing was set up to ensure that tax reform is updated periodically, in line with needs and issues identified in engagements during PPD sessions. Commonwealth Association of Tax Administrators, Barbados, November 2016

15. Public Private Dialogue was utilised for the following Activating the tenement rate and advertisement permit fees in Kogi State. Presumptive tax rates were collectively discussed and agreed between the private sector groups and tax authorities in Cross River, Kaduna and Kano States When hitherto passive revenue items needed to be activated for tax payers to pay When revenue rates were either introduced or negotiated with the Tax authorities Commonwealth Association of Tax Administrators, Barbados, November 2016

16. › The PPD process has resulted in the agreement on fair taxes that do not put a burden on businesses, thereby freeing their resources for growth and expansion › Market operators are able to advocate for further reforms and will ensure that new tax for service projects are able to emerge › Fostering inclusion of greater number of members of target community by encouraging LGs to hold PPDs in markets and artisans' workplace › The PPD process results in the dissemination of clear and accurate information that relates to the tax payers e.g. in Lagos, › Members of Ojuwoye market discovered at a PPD that people who had been collecting money from them have no relationship with the local government › Traders in Cairo Market (Oshodi LG) learnt first hand from the Head of Finance & Accounts (Council Treasurer) that revenue should not be paid unless the local government official has a POS machine Benefits of Public Private Dialogue Commonwealth Association of Tax Administrators, Barbados, November 2016

17. Reluctance of LGs to have PPDs because such fora lead to uncomfortable questions and demand for projects Challenges Commonwealth Association of Tax Administrators, Barbados, November 2016

18. Key learning points are centered around improving the operating structures of the PPD mechanism such that it ensures inclusiveness and objectivity. This has led to the following improvements: › PPD sessions have been increasingly pushed to market locations to deepen interaction, foster transparency and minimise costs. This approach has also been followed in Dawakin Kudu, Nassarawa and Dala LGAs in Kano, where PPDs are held in markets, motor parks, and other business hubs. › GEMS3 has also designed and produced PPD guides for LGAs › Staff of the Local government revenue authorities or State Boards of Internal Revenue are taught how to conduct PPDs for sustainability purposes › Manuals on public private dialogue among other topics have been developed. In some cases PPD guides have been developed › The public sector is charged with being at the forefront in facilitating PPD sessions and ensuring that all meetings are well documented through signing of MoUs Lessons Learnt Commonwealth Association of Tax Administrators, Barbados, November 2016

19. PPD at Ojuwoye market - Odi Olowo/Ojuwoye LCDA Commonwealth Association of Tax Administrators, Barbados, November 2016

20. PPD at Alayabiagba market = Ajeromi/Ifelodun LG Commonwealth Association of Tax Administrators, Barbados, November 2016

21. PPD at Alimosho LG Commonwealth Association of Tax Administrators, Barbados, November 2016

22. Thank You Commonwealth Association of Tax Administrators, Barbados, November 2016