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Published byDebra Short Modified over 9 years ago
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Dealing with tax professionals to achieve improved compliance with the law Denis Graham, Assistant Secretary Revenue Commissioners
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Introduction n Majority of taxpayers use tax professionals n Key influencers of tax compliance behaviour of clients n Positive or negative influence n Role in shaping tax system n Role in forming public opinion
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Our Strategy n Statement of Strategy 2005 - 2007 n “To ensure that everyone complies with their tax and customs responsibilities” n Building relationships and partnership strategy n Support, service, consultation the norm
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Ireland’s Tax System n Direct, indirect taxes, customs and duties n Self - assessment n 460,000 self -employed n 130,000 limited companies n 1.8 m PAYE taxpayers who don’t file
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Revenue Commissioners n 6,500 employees n Single tax and customs organisation n Corporate Governance n Recent major organisational restructuring
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Our Tax Professionals n Wide range and variety of functions n Self-employed n PAYE taxpayers - low representation n 5,000 registered with Revenue n Lawyers - v - Accountants
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Regulation n Indirect regulation by Revenue n Recent reforms n Companies (Accounting & Auditing) Act, 2003 n IAASA n Aiding and abetting offence - Finance Act, 2005 n Prosecution of offences
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Influencing Compliance Behaviour n Key influencers n Non-compliance costs money n Reduced administration costs n Our strategy to provide support services n Voluntary compliance easier
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Support for Tax Professionals n New Structure n Information Tools n Technology n Fair Procedure
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New Structure n One stop shop for all taxes n Special contact points for tax professionals n Contact locator
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Information Tools n Clear and timely communication u Website - Tax Professionals page u E-brief u Tax Briefing magazine
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Tax Briefing Magazine
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Exploiting Technology n Revenue on line service u Better and faster service u Reduced costs
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Fair Procedure n Internal and External Review n Audit Code of Practice
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Consultation n More effective administration n Mutual self-interest for common sense and clarity n Practical perspectives
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Consultation n Formal Work Group - TALC n Tax Administration and Liaison Committee n Created in 1989 n Main objectives n Subcommittees
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Consultation - TALC n Examples u Code for Revenue Auditors u Statement of Strategy 2005- 2007
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Consultation n Joint Conferences n “Dealing with Challenging Times”
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Benefits of Approach to Revenue Benefits of Co-operative Approach to Revenue n Promoting and fostering a pro-compliance Culture n Catalyst and Facilitators of change
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Examples n Move to self-assessment n On-line filing service – ROS n Organisational restructuring
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Challenges Ahead n Tax Planning/Avoidance n Co-operative Compliance Frameworks n Integrated view of Revenue risk n More professional regulation n Legacy business
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Conclusion n Tax professionals offer a critical view n Key stakeholders - a sense of ownership in tax system n Partnership approach prevents distrust n Relationship has helped in building public confidence n Paying tax will never be popular
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"To tax and to please, no more than to love and to be wise, is not given to man" Edmund Burke, On American Taxation, 1775, Graduate of Trinity College, Dublin.
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THANK YOU
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