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					            The Challenges of the
           Hungarian Tax Authority
            in View of its Middle
            Term Strategy and its
             Responses to those.
                       János Szikora


                       Washington D.C.
                         9 June 2009.



SERVICE PROVIDING TAX AUTHORITY
            Renewal of our Strategy


 Formulation of strategic management
 Under the supervision of the Project Council
 Bottom to top building (wide scale and public)
 Involvement of external experts (universities, IMF)
 Not only a document, but a vivid, operational process!




              SERVICE PROVIDING TAX AUTHORITY
Forming the Base of our Strategy

                                Evaluation of professional
                                 publications, recommendations
                                Studying internationally accepted
                                 methods (partner tax authorities,
                                 OECD, EU Fiscal Blueprints, IMF)
                                SWOT and PEST analysis



      Through this analysis we got a picture of our values, external
  environment, opportunities and threats as well as of our strengths and
                              weaknesses.



                SERVICE PROVIDING TAX AUTHORITY
     Milestones in Creating APEH Strategy for
                    2008-2012.
             3 January 2008
                   Kickoff
                                                Vision, mission, values, timescale, SWOT analysis,
                                                PEST analysis, IMF advisors, wide scale internal
             13 May 2008                                           brainstorming
Project Council accepts the first version of
               the strategy
                                             Proposal requests (sub-objectives, indicators),
                                         ADOK (internal brainstorming), IMF, Multi round opinions
             1 October 2008
  Reducing strategic objectives from 4 to 3

                                               Multi round opinions, Project Council decisions, IMF
          27 November 2008
  The Project Council approves the
                strategy                Printed publication, countrywide and local press conferences,
                                               internet publication (in Hungarian and English)
          16 December 2008.
          Launching the Strategy


                           SERVICE PROVIDING TAX AUTHORITY
 Strategy 2008 – 2012.
 Mission
 Vision:
  „ To become an organisation operating on the standards of the leading tax
       administrations of the world … „
 Our Values:
   Legality
   Professionalism
   Probity
   Fairness and Equity
   Efficiency
   Effectiveness
   Integrity
   Transparency
   Reliability




                   SERVICE PROVIDING TAX AUTHORITY
Strategic Objectives and Related Tasks
1. STRATEGIC OBJECTIVE:                  Improve                        Sub-             TASKS
                                                                        objective        (items)
  voluntary compliance of taxpayers by
                                                                                1.1.           13
  developing tax services promoting compliance,          1. Strategic           1.2.            6
  by making taxation simpler and more                     objective
                                                                                1.3.            9
  comfortable and by raising tax awareness.
                                                     Total                         3           28
                                                                                2.1.           12
2. STRATEGIC OBJECTIVE:                        Use                              2.2.            8
                                                         2. Strategic
  consequently all lawful and fair administrative         objective             2.3.           12
  means with those taxpayers, who fail to meet                                  2.4.               8
  their liabilities and thus cutting grounds for
                                                     Total                         4           40
  those who are willing to take similar risks.
                                                                                3.1.           11
3. STRATEGIC OBJECTIVE: In order to                                             3.2.           18
  reach the professional objectives of the               3. Strategic           3.3.            9
  organisation we need effective organisational           objective             3.4.            4
  solutions, committed and impeccable colleagues                                3.5.            4
  with the widest professional competence, and                                  3.6.            3
  the most up to date technical and financial        Total                           6         49
  conditions.
                                                     Grand Total                    13       117




                    SERVICE PROVIDING TAX AUTHORITY
1. Strategic objective
1.1.: SUB-OBJECTIVE : Help voluntary tax compliance.
   Segmented information services by types of different taxpayers
    (personal tax diary from 1 September 2008)
   Development of Customer Services from 2008 (payment of taxes by
    bank cards)
   Taxpayer’s and the tax authority’s rights and liabilities, formulated
    and published in an apprehensible manner (in progress)

1.2. SUB-OBJECTIVE: Significantly reduce administrative
    burden.
   Modernization of tax returns
    (instead of 59 types of returns in 2007 only 23 returns and 10 other data
    submission in 2008).
   Electronic administration (from 1 July 2009 under the law)
   Simplified tax return (operational since 2009)


                  SERVICE PROVIDING TAX AUTHORITY
1. Strategic objective
1.3. SUB-OBJECTIVE: Contribute to
    the increasing of tax awareness.
   Rang-Adó quiz series among
    secondary schools
    (final transmitted by public TV)
   Tax Bogy
   Advertisement campaigns,
    participation in various public
    events
   Measuring taxpayer satisfaction


                SERVICE PROVIDING TAX AUTHORITY
2. Strategic objective
2.1. SUB-OBJECTIVE: Combat tax avoidance more effectively.
 Preventive audits under the law (in 2008 at 27 % of starting
   businesses)

 VAT cheaters
 Invoicing round schemes (including multilateral audits as
  well)
 Transfer pricing audits




                 SERVICE PROVIDING TAX AUTHORITY
2. Strategic objective
2.2. SUB-OBJECTIVE : Strengthen risk management
   activities.
  (in progress)
2.3. SUB-OBJECTIVE : Renewal of audit methods.
 audit teams (in progress)
 Manual on Imposing Fines ( from January 2009.
  accessible on our website)
 Audit Manual (in progress)

2.4. SUB-OBJECTIVE: Improve our enforcement activity
 E-auctions for real estates from 2009
 new project

              SERVICE PROVIDING TAX AUTHORITY
        3. Strategic objective
      3.1. SUB-OBJECTIVE: Modernisation of the
         organisation and of the administration
         processes.
       Project Bureau established
       Knowledge base created (Call Center uses,
        accessible for other colleagues)

      3.2. SUB-OBJECTIVE: Effective human
         resource management
       Started familiarization with competence values of
        job types
       Intranet website operational
       Young Tax Administration Workers Association
        (FADE) established

SERVICE PROVIDING TAX AUTHORITY
 3. Strategic objective
3.3. SUB-OBJECTIVE: Development of the IT systems.
 Smooth transformation to Oracle platform, introduction of a new
  document registration system from June 2009

3.4. SUB-OBJECTIVE: Investment Necessary for the
   Implementation of the Strategy.
 Widening bandwidth at 86 customer service offices (in progress)

3.5. SUB-OBJECTIVE: Introduction of process (operative)
   controlling approach in the field of finance and logistics.
 The economic crises delays the start of resource consuming tasks.

3.6. SUB-OBJECTIVE: Ongoing extension of the organisation’s
   international relations
Tasks related to the introduction of the strategy

   Interlink the strategy, the yearly business plan and the evaluation
    system (started in 2009)
   Continuous evaluation of the implementation status, definition of
    new tasks
   Operation of the related Transformation Plan




                 SERVICE PROVIDING TAX AUTHORITY
                  Implementation of the Strategy
Transformation Plan:
   Objectives (3), sub-objectives (13) and tasks deriving from them (117)
   Result indicators
   Timeframe of implementation
   Responsible organisational units
Acceptance of the strategy by colleagues
                                    1      2                  3                   4                  5                   6          7   8




                                                                  Murphy Model Tool Development

     STABILITY                                                                    Murphy Model Calibration




           and                                                                        Project Definition
                                                                                                           Project Identification




    FLEXIBILITY                                             Project Delivery Definition



                                                     Project “Murphy” Remediation



                                                                   Final Murphy Model Analysis



                                               Build & Confirm Recommended Portfolio



                                                Transfer Selected Projects to PM Process




                     SERVICE PROVIDING TAX AUTHORITY
Thank you for your attention!
   SERVICE PROVIDING TAX AUTHORITY

				
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posted:10/31/2011
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