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CIAT Technical Conference Technical Conference CIAT Technical Conference My CIAT Services Improvement of the Inter-American Center of Tax Administrations Effectiveness of the Tax Administration Through Tax administration official: Find out about the benefits of registering in My CIAT. New Organizational Models When registering in My CIAT, you will: • Receive the e-CIAT Newsletter and the Tax News Alert; • Receive announcements of the innovations published in our Portal; • Have access to all the information and documents available at CIAT's Web Site. If you do not register in My CIAT, you will not have access to the restricted areas of the CIAT Portal. Take advantage of registering in My CIAT. Register Now! Inter-American Center of Tax Administrations Executive Secretariat P.O. Box 0834-02129 Administration through new organizational models Improvement of the effectiveness Tax E-Mail: [email protected] Paris, France Web Site: http://www.ciat.org October October 18 to 21, 2010 Tels.: (0507): 265-5995, 265-5996 18 to 21, Fax: (0507): 264-4926 2010 Inter-American Center of Tax Administrations – CIAT General Directorate of Public Finances – GDPF CIAT TECHNICAL CONFERENCE Conception et réalisation : Direction générale des Finances publiques - Mission communication IMPROVEMENT OF THE EFFECTIVENESS OF THE TAX ADMINISTRATION THROUGH NEW ORGANIZATIONAL MODELS Paris, France October 18 to 21, 2010 Copyright ©2011 Inter-American Center of Tax Administrations - CIAT Executive Secretariat ISBN 978-9962-647-48-5 P.O. Box 0834-02129 Panama, Republic of Panama Web site: http://www.ciat.org E - mail: [email protected] Published by Inter-American Center of Tax Administrations - CIAT INDEX Presentation on CIAT �������������������������������������������������������������� vii TOPIC 1 THE MERGER OF COMPETENCIES IN THE TAX Administrations AS A Strategy to IMPROVE THE EFFECTIVENESS AND EFFICIENCy OF THE PUbLIC Administration Lecture Topic 1 The Merger of Competencies in the Tax Administrations as a Strategy to Improve the Effectiveness and Efficiency of the Public Administration, Philippe Parini, Director General, General Directorate of Public Finances (France) �� 3 Case studies Topic 1.1 The merger models, their compatibility and viability with the tax function, Rudy Villeda Vanegas, Superintendent, Superintendency of Tax Administration, (Guatemala) ��������������������������� 7 Topic 1.1 The merger models, their compatibility and viability with the tax function, Nahil Hirsh, National Tax Superintendent (Peru) ������������������������������������������� 23 Topic 1.2 The merger of internal taxes and customs duties: lessons learned and to be learned, Hernando Gallo, Advisor to the Director General, Directorate of Taxes and National Customs (Colombia) ���������� 43 INDEX Topic 1.2 The merger of internal taxes and customs duties: lessons learned and to be learned, Juan Carlos Rizo León, General Large Taxpayers Administration, Tax Administration Service (Mexico)...................... 67 Topic 1.3 The merger of the administration of internal taxes with other public finance fuctions: justification and viability, Marian Bette, International Affairs, Tax and Customs Administration (The Netherlands) ���� 75 TOPIC 2 KEy ASPECTS IN IMPLEMENTING THE MERGER OF COMPETENCIES IN THE TAX Administrations Lecture Topic 2 Key aspects in implementing the merger of competencies in the Tax Administrations, Márcio F. Verdi, Executive Secretary (CIAT) ������������������������� 91 Case studies Topic 2.1 Improvement of the effectiveness of the tax administration through new organizational models, Lorraine Malinda, Senior Deputy Commissioner, Human Resources, Kenya Revenue Authority (Kenya) ������������������������������������������������������������������ 97 Topic 2.1 Management of change: leadership toward change, rendering structures, functions and procedures compatible, Oswaldo Guillén, Executive Director of Revenue, Executive Revenue Directorate (Honduras)............................................................. 125 Topic 2.2 Human resources an essential component of the merger, Philippe Rambal, Deputy Director General, Steering of the Network and Resources, General Directorate of Public Finances (France) ���������������� 131 iv INDEX Topic 2.2 Human resources management vis-avis structural changes: management of the administrative career path, training, requalification, determination of salary systems, Giuseppe Zafarana, Head of Staff Department, Finance Guard (Italy) ���������������� 133 TOPIC 3 EMERGING ASPECTS to bE CONSIDERED IN THE MERGER OF COMPETENCIES Lecture Topic 3 Emerging aspects to be considered in the merger of competencies, Marcelo de Melo Souza, Deputy Secretary of Corporate Management, Federal Revenue (Brazil) ���������������������������������������������������� 165 Case studies Topic 3.1 The merger of competencies and society: communications and relationships with former and new player, Juan Manuel López Carbajo, General Director, State Agency of Tax Administration (Spain) ������������������������������������������������������������������ 189 Topic 3.2 The information systems and the new organization how far should integration go?, Peter Poulin, Assistant Commissioner and Chief Information Office, Canada Revenue Agency (Canada) ���������� 203 Topic 3.2 The information systems and the new organization. How far should integration go, Silas Santiago, Executive Secretary Management Committee of SIMPLES, Receita Federal (Brazil) ������������������������������������������������������ 225 Topic 3.3 The treasury in the cuban tax administration, Reinaldo Alemán, Deputy Chief, National Tax Administration Office (Cuba) ��������������������������������� 247 v INDEX Topic 3.3 Challenges, trends and evaluation of merging processes, Victor van Kommer, Knowledge Centre Director (IBFD) ������������������������������������������������������ 265 Closing Session Final considerations, Luis Cremades Ugarte, Head of the Permanent Spanish Mission to the CIAT ����� 281 Technical program ����������������������������������������������� 299 List of particiants ������������������������������������������������� 309 vi Presentation ON CIAT Presentation on CIAT CIAT is a public international organization established in 1967 to promote the improvement of the tax administrations through: exchange of ideas and experiences; technical assistance and training; compilation and distribution of information; and promotion of technical research. The Center is formed by 38 countries: 29 countries from the Americas and 5 European countries as full members, and 4 countries as Associate Members: Czech Republic, India, Kenya and South Africa. The Minister of Finance or Treasury of each country designates the positions in his tax administration, the incumbents of which are the Representatives at CIAT. MeMber Countries Argentina Dominican Republic Panama Aruba Ecuador Paraguay Barbados El Salvador Peru Bermuda France Portugal Bolivia Guatemala Spain Bolivarian Republic of Venezuela Haiti Suriname Brazil Honduras The Netherlands Canada Italy Trinidad & Tobago Chile Jamaica United States Colombia Mexico Uruguay Costa Rica Netherlands Antilles Cuba Nicaragua assoCiate MeMber Countries Czech Republic India Kenya South Africa exeCutive CounCil 2010- 2011 President Pablo Ferreri Uruguay Councilors Mannard Packwood Bermudas Roberto Ugarte Bolivia Juan Hernández Batista Dominican Republic Carlos M. Carrasco Ecuador Philippe Parini Francia Alfredo Gutiérrez Ortiz Mexico Luis Cucalón Panama Gerónimo Bellasay Paraguay Presentation ON CIAT EXECUTIVE Secretariat Executive Secretary Márcio F. Verdi International Assistance and Cooperation Director Socorro Velázquez Studies and Training Director María Raquel Ayala Institutional Development and Events Manager Francisco J. Beiner Technical Assistance Manager Raúl Zambrano V. Tax Studies and Research Manager Miguel Pecho International Cooperation Manager Gonzalo Arias MISSIONS OF TECHNICAL ASSISTANCE France Head of Mission Angel Gonzalez Spain Head of Mission Luis Cremades Ugarte CIAT’s Executive Secretariat Headquarters in the Republic of Panamá. x OFFICIAL photograph CIAT TECHNICAL CONFERENCE P resentation ON Paris, France CIAT xi October 18 to 21, 2010 Topic 1 “The merger of competencies in the Tax Administrations as strategy for improving the effectiveness and efficiency of public administration” Lecture Topic 1 The merger of compeTencies in The Tax adminisTraTions as sTraTegy for improving The effecTiveness and efficiency of public adminisTraTion Philippe Parini Director General General Directorate of Public Finances (France) Contents. - I. Results achieved in terms of effectiveness and efficiency. II. – The method: total merger. - I- Results achieved (1). - I - Results achieved (2). - I - Results achieved (3).- II – The method: total merger (1). II – The method: total merger (2). The example of the DGFiP I. Results ACHIEVED IN TERMS OF EFFECTIVENESS AND EFFICIENCy - Improved service for users and local authorities - Better fiscal performance - Costs reduction II. – THE METHOD: total MERGER - A landmark reform - A reform based on progressiveness, transparency and dialogue I- Results achieved (1) An improvement of the service provided: > to taxpayers: the unified tax window (SIP, host Attorney of proximity) - installation of 600 tax services for individuals, of the 700 planned and the development of tax domicile by proximity TOPIC 1 (France) - Installation of 88 single provincial directorates merging previous general treasuries and directorates of tax services > to local authorities - a
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