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

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 T