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

2. 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

3. 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.

4. 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.
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5. 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.

6. 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.
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7. TAX AGENCY’S ANNUAL OBJECTIVES PLAN
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8. TAX AGENCY’S ANNUAL OBJECTIVES PLAN: RESULTS 2007
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9. TAX AGENCY’S ANNUAL OBJECTIVES PLAN: RESULTS 2007
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10. 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.

11. 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.
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12. 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

13. 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” .

14. 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

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

25. 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%

26. Tkank you for your attention.
CONTRAPORTADA