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Inter-American Center of Tax Administrations – CIAT Internal Revenue Service – DGI Inter-American Center of Tax Administrations – CIAT Internal Revenue Service – DGI 45th CIAT GENERAL ASSEMBLY TAX MORALE AS DETERMINING FACTOR IN IMPROVING THE EFFECTIVENESS OF THE TAX ADMINISTRATION Quito, Ecuador, April 4 to 7, 2011 Copyright ©2011 Inter-American Center of Tax Administrations - CIAT Executive Secretariat P.O. Box 0834-02129 Panama, Republic of Panama Web site: http://www.ciat.org E - mail: [email protected] ISBN 978-9962-647-55-3 Published by Inter-American Center of Tax Administrations - CIAT INDEX Presentation on CIAT vii INAUGURAL CONFERENCE Topic 1 Definition, scope and objectives of the tax morale concept Lecture Topic 1 Definition, scope and objectives of the tax morale concept, Carlos Marx Carrasco, General Director, Internal Revenue Service (Ecuador) 3 Case Studies TOPIC 1.1 The strategic plans and tax morale, Rudy Villeda, Superintendent, Superintendency of Tax Administration (Guatemala) 59 TOPIC 1.1 The strategic plans and tax morale, Anders Stridh, Compliance Strategist, Swedish Tax Agency (Sweden) 79 TOPIC 1.2 Methodologies for measuring tax morale within the tax administrations, Rosario Massino, Head of the International Cooperation Office, Finance Guard (Italy) 91 TOPIC 1.2 Methodologies for measuring tax morale within the tax administrations, Alvaro Romano, Deputy General Director, Directorate of Taxation (Uruguay) 105 INDEX TOPIC 1.3 Methodologies for measuring the tax morale of taxpayers and the results achieved, Jean Noël Briday, Delegate of the General Director, General Directorate of Public Finances (France) 123 TOPIC 1.3 Methodologies for measuring the tax morale of taxpayers and the results achieved, Byron Vásconez, Economic Consultant, Internal Revenue Services (Ecuador) 141 TOPIC 2 TAX MORALE AND THE taxpayer’S behavior Lecture TOPIC 2 Tax morale and the taxpayer’s behavior, Juan Manuel López Carbajo, General Director, State Agency of Tax Administration (Spain) 187 Case Studies TOPIC 2.1 Taxpayer attitudes vis-a-vis the tax administration: differentiate and classify behaviors, Maria Helena Cardozo, General Coordinator of Tax Assistance and Education, Secretariat of Federal Revenues (Brazil) 211 TOPIC 2.1 Taxpayer attitudes vis-a-vis the tax administration: differentiate and classify behaviors, Steve Miller, Deputy Commissioner for Services and Enforcement (USA) 231 TOPIC 2.1 Taxpayer attitudes vis-a-vis the tax administration: differentiate and classify behavior, Vanessa Johnson Group Manager, Corporate Risk and Assurance Corporate Services Inland Revenue (New Zealand) 245 TOPIC 2.2 Design and implementation of control plans according to specific behaviors, Marian Bette, Senior Policy Advisor, Tax and Customs Administration (The Netherlands) 275 iv INDEX TOPIC 2.3 Creating taxpayer awareness: Corporate social responsibility and the forums for taxpayer – tax administration dialogue, Frank Van Driessche, Tax Administration and Fight Against Fiscal Fraud, Directorate General for Taxation and the Customs Union (European Commission) 291 TOPIC 2.3 Creating taxpayer awareness: Corporate social responsibility and the forums for taxpayer – tax administration dialogue, Catherine Bennett, Assistant Commissioner, Canada Revenue Agency (Canada) 303 TOPIC 2.3 Creating taxpayer awareness: Corporate social responsibility and the forums for taxpayer – tax administration dialogue, Deborah Nolan (Private Consultant) 323 TOPIC 3 Tax morale as determining factor in promoting tax compliance Case Studies TOPIC 3.1 The development and strengthening of the tax citizenship concept: the tax education programs, Billie Brenes, Director, General Directorate of Taxation (Costa Rica) 335 TOPIC 3.1 The development and strengthening of the tax citizenship concept: the tax education programs, Nahil Hirsh, National Tax Superintendent, National Superintendency of Tax Administration (Peru) 353 TOPIC 3.2 The design and implementation of taxpayer assistance programs in keeping with his behavior, Julio Pereira, Director Internal Revenue Service (Chile) 381 TOPIC 3.3 Generating taxpayer trust: accountability and internal control systems, Juan Ricardo Ortega López, General Director, Directorate of National Taxes and Customs (Colombia) 397 v INDEX Closing Session Final considerations, Dr. Everardo Maciel 417 Technical Program 429 List of Participants 439 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, Kenya and South Africa and India. 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 Cuba Nicaragua Aruba Dominican Republic Panama Barbados Ecuador Paraguay Bermuda El Salvador Peru Bolivia France Portugal Bolivarian Republic Guatemala Spain of Venezuela Haiti Suriname Brazil Honduras The Netherlands Canada Italy Trinidad & Tobago Chile Jamaica United States Colombia Mexico Uruguay Costa Rica Netherlands Antilles Associate Member Countries Czech Republic India Kenya South Africa EXECUTIVE COUNCIL 2010 - 2011 President: Pablo Ferreri Uruguay Councilors: Minnard R. Packwood Bermuda Roberto Ugarte Bolivia Germania Montás Dominican Republic Carlos M. Carrasco Ecuador Philippe Parini France Alfredo Gutiérrez Ortiz Mena Mexico Luis Cucalón Panama Gerónimo Bellasai Paraguay PRESENTATION ON CIAT EXECUTIVE SECRETARIAT Executive Secretary Márcio F. Verdi International Assistance and Cooperation Socorro Velázquez Director 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 Accounting and Finance Manger Xiomara Tejada International Administration and Human Rita L. Solis Resources Manager Representatives and Correspondents of CIAT Country Representative Correspondent Argentina Ricardo Echegaray Carlos Alberto Sánchez Aruba Ritza Hernandez Anita ten Hove Barbados Margaret Silvers-Carter Bermuda Minnard R. Packwood Bolivia Roberto Ugarte Sonia Alarcón de Tapia Brazil Otacílio Dantas Cartaxo Marcos Aurelio Valadao Canada Linda Lizotte-MacPherson María Pica Chile Julio Pereira Gandarillas Bernardita Moraga Colombia Juan Ricardo Ortega Edgar Oswaldo Peña S. Costa Rica Francisco Villalobos Brenes Maribel Zúñiga C. Cuba Yolanda Alvarez de la Torre Armando Lopetegui M. Czech Republic Jan Knizek Bronislav Mikel Dominican Republic Germania Montás Nieves Vargas Collado Ecuador Carlos Carrasco Vicuña Mauro Andino A. El Salvador Carmen Pineda Ramón Pérez Gómez France Philippe Parini Josiane Lanteri Guatemala Rudy Villeda Vanegas Manfredo Chocano A. Haiti Robert Joseph Honduras José Oswaldo Guillén Grace de La Paz Saravia India Sunil Mitra Ashutosh Dikshit x PRESENTATION ON CIAT Italy Nino Di Paolo Stefano Gesuelli Jamaica Viralee Latibeaudiere Meris Haughton Kenya Michael Gitau Waweru John Karimi Njiraini Mexico Alfredo Gutiérrez Roberto López Vides Netherlands Antilles Jamila Isenia Yut-Ha Natalie Sint Hill Nicaragua Walter José Porras Elías Álvarez M. Panama Luis Cucalón Paraguay Gerónimo José Bellassai Elizabeth F. de Corrales Peru Nahil Hirsh Carrillo Clara Loza Ramírez Portugal José Antonio de Azevedo P. Ma. Angelina da Silva Spain Juan Manuel López Carbajo Fernando Díaz Yubero South Africa Oupa Magashula Varsha Singh Surinam Anthony van Dijt Ronny Asabina The Netherlands Peter Veld Marian Bette Trinidad & Tobago Deokie Hosein Cheryl Phillip United States Steven T. Miller Raúl Pertierra Uruguay Pablo Ferreri Margarita Faral Venezuela (Bolivarian José David Cabello Rondón Esther Madrid Blanco Rep.) MISSIONS OF TECHNICAL ASSISTANCE France Head of Mission: Isabelle Gaetan Spain Head of Mission: Luis Cremades xi OFFICIAL PHOTOGRAPH 45th CIAT GENERAL ASSEMBLY Quito, Ecuador, April 4 to 7, 2011 Topic 1 DEFINITION, SCOPE AND OBjECTIVES OF THE tax MORALE CONCEPT Lecture Topic 1 DEFINITION, SCOPE AND OBjECTIVES OF THE TAX MORALE CONCEPT Carlos Marx Carrasco General Director Internal Revenue Service (Ecuador) Contents: Summary – 1. The social state – 2. The ethical trilogy of the tax citizenship: Tax morale - social pact - social cohesion – 2.1. Ethical action – 2.2. The fiscal pact – 2.3. Social cohesion – 2.4. Tax citizenship – 3. From fiscal citizenship to tax citizenship: The role of the tax administration – 4. Initial agenda: The ecuadorian case – 4.1. Ethical-moral principles – 4.2. Education and training of human talent in the institution – 4.3. Incorporating tax contents in elementary-middle school curricula and undergraduate and postgraduate courses at the national level – 5. Conclusions – 6. Bibliography – Annexes SUMMARY The Citizens’ Revolution, such the name for the Project that the present Ecuadorian Government Administration has undertaken, is a turning point not only in terms of traditional management of the economic policy tools, but also, and most importantly, in the explicit acknowledgement of the human being as the subject and end of the State-Society relation. According to this vision, the Ethics-Social Pact-Social Cohesion trilogy consolidates into a single notion, the
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