1. Voluntary tax compliance
Cooperation between DIAN and Skatteverket
Anders Stridh & Lennart Wittberg, 1 – 5 June 2015

2. Intangible values

3. How do taxpayers perceive the Tax Agency?

4. Proactive and useful communciation
Taxpayers that dont contact the tax administration
Taxpayers that contact the tax administration
Failure demand
Value demand
Failure demand is created by the
organisation not working properly.
(often % of all contacts)
Value demand is the demand the
administration wants. It reduces the
number of errors and increase compliance.
Were is my refund? 4 4

5. Information
Interaction
Transaction

6. Examples
A brochure is sent to taxpayers that have sold shares or property
New businesses are invited to information meetings
We cooperate with industry associations and they educate their members
We advertise in media
Day for filing tax return 6 6

7. Summary, our strategic approach
Focus on the result of the contact and not the channels per se, but have a range of different channels
Proactive information, reduce failure demand
Building community confidence
In every contact 7 7

8. OECD developments 2012 2010 2008 2004 2002 Right from the start
Strategic approach
Right from
the start
We need to know
Understanding
behaviour
2012
Other than
audits?
2010
Innovative
treatments
Holistic
view
Risk
management
2008
Better selection
Audits
2004
2002 8 8

9. Focus shift Focus on the taxpayer ”We need to fix the taxpayer”
Focus on the environment 9 9

10. ..one size does not fit all!

12. How we work with changes – as it has turned out
Knowledge
Insights
Changed mindset
Changed working methods
“The Road Ahead” is about us changing our view on the taxpayers and thus changing our way of working

13. Moving from output to outcomes
“Do the right thing”
Outcome
Changed behaviour
Indicators
Output
Revenue collected
Input
Auditors
Activities
Do Audits
“Do things right”

14. Measuring if the tax gap is increasing or decreasing
Tax information map
Determining how secure the tax base is
How easy/difficult it is to comply
Assessing what the tax agency does to make it easy to comply
Assessing complexity of legislation
Measuring attitudes and norms
Indicators from surveys

15. Information levels in the tax information map

16. Tax information map

17. Combining different indicators
Tax information map
Easy/difficult to comply
Attitudes and norms
Change in compliance behaviour

18. Creating a pro compliance environment Preventing non-compliance
Guiding the way

19. Macro level Economic growth Tax evasion
This is the long term correlation. The opposite can be true in the short term.