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General tax lawyers

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									Dealing with tax professionals to
 achieve improved compliance
          with the law
   Denis Graham, Assistant Secretary
          Revenue Commissioners
Introduction
 Majority of taxpayers use tax professionals
 Key influencers of tax compliance
  behaviour of clients
 Positive or negative influence
 Role in shaping tax system
 Role in forming public opinion
Our Strategy
 Statement of Strategy 2005 - 2007
 “To ensure that everyone complies with
  their tax and customs responsibilities”
 Building relationships and partnership
  strategy
 Support, service, consultation the norm
Ireland’s Tax System
 Direct, indirect taxes, customs and duties
 Self - assessment
 460,000 self -employed
 130,000 limited companies
 1.8 m PAYE taxpayers who don’t file
Revenue Commissioners
 6,500 employees
 Single tax and customs organisation
 Corporate Governance
 Recent major organisational restructuring
Our Tax Professionals
 Wide range and variety of functions
 Self-employed
 PAYE taxpayers - low representation
 5,000 registered with Revenue
 Lawyers - v - Accountants
Regulation
 Indirect regulation by Revenue
 Recent reforms
 Companies (Accounting & Auditing) Act,
  2003
 IAASA
 Aiding and abetting offence - Finance Act,
  2005
 Prosecution of offences
Influencing Compliance
Behaviour
 Key influencers
 Non-compliance costs money
 Reduced administration costs
 Our strategy to provide support services
 Voluntary compliance easier
Support for Tax Professionals
 New   Structure
 Information Tools
 Technology
 Fair Procedure
New Structure
 One  stop shop for all taxes
 Special contact points for tax
  professionals
 Contact locator
Information Tools
   Clear and timely communication
    Website - Tax Professionals page
    E-brief
    Tax Briefing magazine
Tax Briefing
Magazine
Exploiting Technology
   Revenue on line service

     Better   and faster service

     Reduced    costs
Fair Procedure

   Internal and External Review

   Audit Code of Practice
Consultation
   More effective administration

   Mutual self-interest for common sense and
    clarity

   Practical perspectives
Consultation
 Formal Work Group - TALC
 Tax Administration and Liaison Committee
 Created in 1989
 Main objectives
 Subcommittees
Consultation - TALC
   Examples

    Code   for Revenue Auditors

    Statement   of Strategy 2005- 2007
Consultation
   Joint Conferences

   “Dealing with Challenging Times”
Benefits of Co-operative Approach to
Revenue

   Promoting and fostering a pro-compliance
    Culture

   Catalyst and Facilitators of change
Examples
   Move to self-assessment

   On-line filing service – ROS

   Organisational restructuring
Challenges Ahead
 Tax Planning/Avoidance
 Co-operative Compliance Frameworks
 Integrated view of Revenue risk
 More professional regulation
 Legacy business
Conclusion
 Tax professionals offer a critical view
 Key stakeholders - a sense of ownership in
  tax system
 Partnership approach prevents distrust
 Relationship has helped in building public
  confidence
 Paying tax will never be popular
  "To tax and to please, no more
than to love and to be wise, is not
          given to man"
     Edmund Burke, On American
    Taxation, 1775, Graduate of Trinity
             College, Dublin.
THANK YOU

								
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