43Rd CIAT GENERAL ASSEMBLY

Inter-American Center of Tax Administrations - CIAT General Directorate of Internal Taxes

43rd CIAT GENERAL ASSEMBLY

A MODERN VISION OF THE TAX ADMINISTRATION

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 ...... ix

Inaugural ceremony

Speech by Mr. Juan Hernández Batista, Director General, General Directorate of Internal Taxes ...... xvii

Welcome Speech by CIAT's Executive Secretary, Dr. Claudino Pita ...... xvii

INAUGURAL CONFERENCE

A Modern Vision of Tax Administration in the Current Economic and Social Context, Partharasati Shome, Chief Economist, HM Revenue and Customs (United Kingdom) ...... 3

TOPIC 1 THE INFORMATION AND COMMUNICATION TECHNOLOGIES AT THE SERVICE OF THE TAX ADMINISTRATION

Lecture

The Information and Communication Technologies at the Service of the Tax Administration, Juan Hernández Batista, Director General, General Directorate Internal Taxes (Dominican Republic) ... 33

Cases studies

TOPIC 1.1 Strategic Planning of the ICTs: Dilemmas Posed by the Current Environment, Eduardo Poggi, Advisor on Information Technology, Federal Administration of Public Revenue (Argentina)...... 55

TOPIC 1.1 Strategic Planning yf ICTS: Information and Communication Technologies: Dilemmas Posed by the Current Environment, Raúl Zambrano, Technical Assistance Manager (CIAT) ...... 83 Index

TOPIC 1.2 The Promotion of Massive Control Activities (Filing and Payment), Intikhab Shaik, Executive, Modernization Strategy and Design (Core Tax) Revenue Service (South African) ...... 105

TOPIC 1.2 The Promotion of Massive Control Activities (Filing and Payment), Manuel Velarde Dellepiane, National Superintendence of Tax Administration (Peru) ...... 125

TOPIC 1.3 Taxpayer Service Enhancement, Néstor Díaz Saavedra, Director General of National Taxes and Customs (Colombia) ...... 143

TOPIC 1.3 The Promotion of Taxpayer Services, Ricardo Escobar, Director, Internal Revenue Service (Chile) .. 161

TOPIC 2 STRATEGIES FOR PROMOTING COMPLIANCE, THE "SUBJECTIVE BENEFIT" IN THE TAX ADMINISTRATIONS

Lecture

TOPIC 2 Strategies for Promoting Compliance, the "Subjective Benefit" in the Tax Administrations, José Antonio Pereira, Director General of Taxes (Portugal) ...... 187

Cases studies

TOPIC 2.1 Criteria for Orienting Examination on the Basis of Taxpayer Behavior, Marian Bette, International Affairs Team, Dutch Tax and Customs Administration (The Netherlands) ...... 201

TOPIC 2.1 Criteria for Orienting Examination on the Basis of Taxpayer Behavior, Lyse Ricard, Assistant Commissioner Compliance Programs Branch, Canada Revenue Agency (Canada) ...... 223

TOPIC 2.2 Incentive and Compliance Facilitation Mechanisms Based on the Behavior of Taxpayers, Frank Ng, Commissioner of Large and Mid-Size Business Division, Internal Revenue Service (United States) ... 243

iv Index

TOPIC 2.2 Incentive and Compliance Facilitation Mechanisms Based on the Behavior of Taxpayers, Francisco Fonseca, Director General of Taxation (Costa Rica) 261

TOPIC 2.2 Incentive And Compliance Facilitation Mechanisms Based on The Behavior of Taxpayers, John Karimi Njiraini, Commissioner of Domestic Taxes, Large Taxpayers Office, Kenya Revenue Authority (Kenya) 273

TOPIC 3 STRATEGIES AND INSTRUMENTS FOR IMPROVING MANAGEMENT IN THE TAX ADMINISTRATIONS

Lecture

TOPIC 3 Strategies and Instruments for Improving Management in the Tax Administrations, Marcelo Lettieri Siqueira, Fiscal Auditor, Federal Revenue (Brazil) ...... 285

Cases studies

TOPIC 3.1 Management Control and Consultation in the DGFIP, Towards a Unified Management Plan to Measure Performance in the Activities of the Tax Administrations, Bruno Soulie, Deputy Director of Performance and Control Management, General Directorate of Finance and Public Revenue (France) ...... 313

TOPIC 3.1 Management Control and the Indicators for Measuring The Performance of the Tax Administrations, Fernando Díaz Yubero, Director Department of Organization, Planning and Institutional Relationships, Agency of Tax Administration (Spain)...... 327

TOPIC 3.1 Management Control and The Indicators for Measuring The Performance of the Tax Administrations, Alfredo Gutiérrez Ortiz Mena, Head of the Service of Tax Administration (Mexico) ...... 349

TOPIC 3.2 Key Success Factors of Virtual Training:IT Tools, Contents, Tutors and Management CIAT's Strategy, María Raquel Ayala Doval, Director of Tax Studies (CIAT) ...... 269

v Index

TOPIC 3.3 The Technological Tools In Financial And Budgetary Management For Timely And Effective Accountability, Enrico Martino, Head of International Relations, Finance Department of the Ministry of Economy and Finance (Italy) ...... 393

TEMA 3.3 The Technological Tools in the Financial And Budget Management, for Timely and Effective Accountability, Rudy Villeda, Superintendent of Tax Administration (Guatemala) ...... 407

CLOSING SESSION

Final Comments, Paulo Sérgio Dos Santos, Specialist in Tax Administration and ex CIAT Director of Technical Cooperation ...... 433

Technical Program ...... 445

List of Participants ...... 453