1. The Austrian Finance Administration

2. Structure before the Reform
Ministry of Finance
6 directorates
Regional Directorates
7 regional directorates
each from 6 to 16 divisions
Tax Offices
80 tax offices, 8 audit units for large enterprises
Customs Offices
7 main customs offices
58 customs offices

3. Reform – The Principles
Customer orientation
Equality of taxation
Economical
Performance-oriented
Increasing personal responsibility of employees

4. Reform of the Tax Administration
Profound reform of the tax- and customs administration
global reorganization of the operational and organizational structure
implementation of new management methods and instruments
change of culture
Objectives
saving of costs, close with a surplus, quality improvement, increase in flexibility
public, staff and result-oriented
learning organization

5. Structure after the Reform
Ministry of Finance
6 directorates
Special organizational units
“spezial unit” of the Ministry for steering & support of the tax and customs offices
Tax offices
41 tax offices
8 audit units for large enterprises
Customs offices
15 customs offices

6. FEDERAL MINISTRY OF FINANCE
Federal Ministry of Finance Organizational Structure
FEDERAL MINISTRY OF FINANCE
5 REGIONAL DIRECTORATES
41 TAX OFFICES (general tasks)
8 AUDIT UNITS FOR LARGE ENTERPRISES
15 CUSTOMS OFFICES

7. New Structure of Tax Offices
Info Center
Corporate design
Standards for office hours
Finishing most of the requests in the Info Center
Technical support, responsible für know-ledge-, quality- and riskmanagement

8. New Structure of Tax Offices
Work from the „pile“
Combination of field- and indoorservice
Auditors for income tax and social security contributions
Combination between levy and collection of taxes

9. Reform – The Changes
41 instead of 80 tax offices
Implementation of NPM-methods with partial autonomy of the tax and customs offices
2 instead of 4 hierarchical levels
4 instead of 7 “production units”
Teamwork
Realization of the new organizational structure in several steps (2004 – 2005)

10. The most important changes
Economic area philosophy (one leader, bigger units, more competences)
More responsibility for each employee (higher limits for authorisation)
Less hierarchy (less areas of hierarchy, faster execution)
Flexible organisation (agreements instead of regulations, work from the pile)

11. The most important changes
New controlling and management (new agreements for results and management, controlling, mgmt. competencies
Work in team (new division of work, common responsibility, generalists)

12. Management – Procedures
Planning of performance and resources
Negotiation of and agreement on objectives
Steering by analysis, comparisons and measurements
Organization development
Personnel placement
Staffing
Communication

13. Management – Instruments
Periodical steering meetings (Minister – BMF – RM – FA)
Contracts and performance review
Planning of resources
Reporting
Controlling (analysis, comparisons, measurements)

14. Management – Instruments
Management – Cockpit

15. Management by Objectives
Within an integrated management understanding enterprise and staff related aspects are brought together. The MbO-System is the turnable to reach the individual results according the strategy.
staff related
enterprise related
short term (< 1 year)
long term (> 1 year)
2. Organization/ Procedures
3. MbO
4. Managerial effectiveness
anticipated System
and Controlling
senior staff and staff development
1. Strategy
individual performance

16. Management by Objectives
Objectives–Measurements-Results
Objectives
what should be achieved?
where is the focus and what are the intentions?
Measurements
how should the objectives be met?
what has to be done?
Results
how can you identify if the objectives are met?
what are the measurement units?

17. Management by Objectives
Agreement on Objectives
Objectives
objectives base on strategic specifications
cooperation
Results
agreement on the amount of the results
negotiation
Measurements
measurements can be defined individually within an existing frame

18. Results/measurement units
Objectives 2006
Info-Centre
Objectives
external service orientation (opening hours, fast transactions, high quality)
internal service orientation (fast transactions, high quality)
Measurements
opening hours
professional training activities, information exchange
first visits of start-up companies
Results/measurement units
number of finished requests related to total requests
waiting time in case of phone calls

19. The Reform enables ...
an efficient steering of the administration according to modern management methods
comparable quality and performance standards
the extension of the audit units
the expansion of anti fraud units
a practical use of e-government
a focussed general prevention

20. Finanz Online
Online Services
Internetbased electronic communication procedure of the Austrian finance administration
System for the electronic transmission of tax returns
Beginning 2003
Can be used by all citizens as well as entrepreneurs and municipalities
No specific software needed and free of charge

21. Finanz Online
Online Services
All tax affairs can be managed everywhere in the world, the office is only a mouse-click away
Access around the clock
Hotline supported weekdays 8.00 to o‘clock
Advantage for citizens:
Efficiency an Transparency
Advantage for administration: Data acquisition outsourced to citizens, less personal and telephone contacts

22. Thank you for your attention