Intervention logic Objectively verifiable Sources and means of Assumptions indicators of achievement verification Overall - To create a business friendly - Endorsement by the - Commission progress objectives environment in the country, Commission that the PRO is in reports. clear and efficient revenue line with EU requirements and collection administration blueprints and standards. - DG TAXUD through strengthening the administrative capacity of the - Improved compliance. Tax Administration. - Increased revenues. Specific - The project purpose is to - Improved strike rate of cases. - Internal PRO reporting - Strong support by PRO objective contribute to the - Improved monetary results. systems. management. implementation of the reform - A decline in reported cases. - PRO statistical process by improving the information. capacity of the Tax Inspectorate for Corruption Prevention and its transformation into a modern inspectorate serving the society, enjoying the public confidence, applying the best practices of the European Union in there daily work Expected Result 1: Clearly - Analysis of how the current - Regular projects reports. - Acceptance of the results defined and structure can be improved. recommendations by the developed - Evaluation report. PRO. organizational structure, rules - EU Commission - Availability of and procedures assessments. resources and sufficient required to absorption capacity. implement the - Benchmarking against the -2- tax EU Fiscal Blueprints. - Availability of investigation, resources to operate corruption effectively. prevention functions, which is relevant to the EU requirements. Result 2: Tax Servants - Number of staff trained in the in the General corruption prevention techniques. tax Inspectorate Department, Tax Inspectorate for Corruption Prevention and at relevant offices at the regional branch offices acquire the necessary knowledge and understanding (including through study visit) of the systems and processes in -3- regards to special investigations. Result 3: Established - Functional case selection system and system identifying highest risk developed criteria for tax - Case selection system fraud selection generating above an 80% for criminal successful hit rate. prosecution, as well as - Audit methods specifically methods and designed for corruption instruments for prevention cases. prevention and detection of tax fraud. Result 4: The areas of - Systems and procedure tax development in line with EU assessment, Fiscal Blueprints. audit and enforcement meet the Blue prints requirements Result 5: Established - Number of Double Taxation effective Agreements utilized in corruption network for prevention cases. international -4- cooperation on tax fraud and fiscal blue prints Result 6: Strengthen the - Number of staff from different cooperation stakeholders trained on policies between the and procedures to fight PRO and all corruption and tax evasion. other stakeholders involved in fighting tax evasion Activities Activities under Result 1 - Activities are - Training assessment supported by PRO staff. 1.1. Advise and support in - Increased personnel. questionnaires. the development of an - Improved job descriptions adequate leading to quality outputs. - Training feedback. organisational - Audit methods resulting in structure, rules, and identification of increased - HR reports. procedures in the Tax number of high risk cases. Inspectorate for - Strategic plan. Corruption Prevention in terms of staffing, - Performance standards staff requirements, job report. descriptions and main functions. - PRO instruction. -5- Activities under Result 2 - Effective Implementation of a 2.1. Transfer knowledge new rulebook. on the systems and procedures in EU member state administration through assisting in preparation of the Rulebook for conducting of special investigations, and 2.2. Transfer knowledge - Identification of key initiatives on the systems and implemented. procedures in EU member state - Study tour to be conducted with administrations through one targeted a focus on international best study visit mainly practice. focused on best practices in the area of special investigations; Activities under Result 3 - Implementation of a risk 3.1. Development of identification system producing a methods and high ratio of successful audits. instruments for prevention and - Increased number of protocols detection of fraud, with Government Institutions including whereby third party information investigation of best is shared. practices and - Increased number of finalized -6- development of fraud cases. methods and - Increased financial results. instruments for prevention and detection of fraud; 3.2 Train civil servants in Tax Administration - Number of trained PRO staff on (and MF if applicable) criminal investigations. on: Specialized training on - Number of trained PRO staff in criminal the area of identification of tax investigation in evasion. cases of tax fraud; Specialized training in the area of identification of - New techniques/methods for tax evasion investigation implemented; through indirect audit methods; Developed techniques/method s for investigation - Number of trained PRO staff on e.g. of origin of EDP auditing. assets based on asset declarations; Specialized training on EDP auditing in tax fraud cases - New audit plan implemented. -7- Activities under Result 4 4.1. Assistance in the process of developing a collection, control and enforcement - Risk systems and new audit methods implemented Fiscal strategy provided; Blue Print requirements; 4.2. Fraud indicators and audit standards developed, revised and implemented in - Training needs analysis light of the Fiscal conducted. Blue Print requirements; - Number of on-the-job training 4.3. Training Needs interventions conducted. Assessment conducted; 4.4. Relevant on-the-job training provided. - Brochure developed for mutual assistance and exchange of information. Activities under Result 5 5.1. Prepared materials for training of tax administration employees on mutual - Number of contact persons assistance and trained. exchange of information; - New approach developed and implemented. 5.2. Training of contact -8- persons; 5.3. Participation in the development of an approach to provide information in regards to the fiscal blue - Number of trained PRO staff and all other stakeholders prints. involved in fighting tax evasion. Activities under Result 6 6.1. Organization of training/workshop with PRO staff and all other stakeholders involved in fighting tax evasion, e.g. State Commission for Prevention of Corruption, Financial Policy within the Ministry of Finance, Public Prosecutor's Office, specialised judges dealing with the this field etc. to discuss relevant policies and procedures.
Pages to are hidden for
"Intervention-logic"Please download to view full document