Swedish experience on tax management and coordination between State, Regional and Local tax administration EUROsociAL in Brasilia April 17-20, 2007 Sten Fannberg Senior Adviser to the Director General Swedish Tax Agency

Missions in foreign countries Tanzania Vietnam and Laos 1993, 2001-Russia Botswana Zimbabwe Tanzania 2004-Albania 2007-Philippines

 Roles and connection between the Government and the Swedish Tax Agency  The organisation of the Swedish Tax Agency and its tasks  Management of the Swedish Tax Agency Headlines

Roles and connection between the Government and the Swedish Tax Agency

Parliament Government Ministry of Finance Swedish Tax Agency Swedish Enforcement Authority Organization

The planning process JanFebMar AprMay JuneJulyAugSeptOctNovDec Operational Planning Allocations of funds (p) Allocations of funds Budget BillSpring Budget Bill Budget Petition Appropriation directions Annual Report Strategic Planning Contract with Regional Tax Superintendent

1 of July Report on the first six months 1 of July Report on the first six months Result dialogue with the Minister of Finance Result dialogue with the Minister of Finance Ongoing dialogue Annual report Reports to the Government 5 times a year – financial forecast Reports to the Government 5 times a year – financial forecast Governmental follow-up

The organization of the Swedish Tax Agency and its tasks

Background National Tax Board Tax Authorities +81 Enforcement Authorities National Tax Board Tax Authorities + 24 Enforcement Authorities National Tax Board + 24 Tax Authorities + 24 Enforcement Authorities National Tax Board + 10 Tax Authorities + 10 Enforcement Authorities Swedish Tax Agency +10 Enforcement Authorities Swedish Tax Agency + Swedish Enforcement Authority

Uniformity = alike  Application of rules  Treatment  Compliance  Service Efficiency and flexibility  Focus on production  Maximum use of resources across the country Why one Agency?

Management and organization  Director-General – Mats Sjöstrand  Deputy Director-General – Katrin Westling Palm  Head office in Solna  Regional divisions

Swedish Tax Agency Head office Large Tax Payers Office 7 Tax Regions Operations Support for Tax and Enforcement

7 Regions  Northern Region  Central Region  Mälardal Region  Stockholm Region  Western Region  Eastern Region  Southern Region Mälardal Region Stockholm Region Eastern Region Southern Region Western Region Central Region Northern Region Swedish Tax Agency - Regions

Management StaffCommunications Staff Development Staff Security Staff Human Resources StaffIT Staff Director – General Legal Department Production Department Head Office

Taxation Population registration Property taxation Crime fighting Estate inventories Swedish Tax Agency

Management of the Swedish Tax Agency

Vision Goals 2012 Short-term goals Activities Values Commission Strategies Strategic planning Operational planning

Commission – appropriation directions Policy objectives (Tax, Customs and Enforcement)  Secure taxes with in the rule of law and in an efficient way and at the same time pursue simplicity and prevent crime

Vision A society where everyone is willing to do their fair share

 Reduce the tax gap by half  Citizens and companies have confidence in the Tax Authority  Citizens and companies consider that we have a good attitude  We are the best Tax Agency within OECD  We are a public and interacting e-administration  We have competence and staff on the basis of needs and changes in the activity Goals 2012

Short term goals  At least 90 % of those who contact Skatteupp- lysningen and Servicejouren are satisfied with the service, treatment and the substance of the answer  At least 50 % of those who can, actually deliver the income-tax return in electronic way  Shorter time to handling cases Examples from the operational plan for 2007

Activities  Activities contribute to reaching goals in long and short term  Activities are planned and carried out both in the head office and in the tax regions  Some activities are planned by the head office to secure that the tax regions perform a certain activity  Example: The tax regions shall conduct a certain number of audits

Internal follow-up janfebmaraprmajjunjulaugsepoktnovdec QUARTERLY FOLLOW-UP ANNUAL FOLLOW-UP MONTHLY FOLLOW-UP RESULT CONTRACT Monthly presentation on intranet

Our values Active Reliable Helpful

Content of the strategy  Right from the start  Difficult to make mistake  Difficult to evade  Trust in the Tax Agency is important  Influencing behavior  Base actions on knowledge

Thank you for your attention! Muchas Gracias!