ConCeptIon - Taxes.Gov.Az · baijan (2005-2007)” approved by the Order of the President of the Republic of ... he Conception intends the development of taxpayer service sphere,
Post on 23-Apr-2019
213 Views
Preview:
Transcript
1
Content:
1.Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2
2.Thepresentsituation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
3.TheConceptionondevelopmentoftaxpayerservice . . . . . . . . . . . . . . .5 E-services...................................5 TelephoneInformationService(TIS) . . . . . . . . . . . . . . . . . . . . . . .8 Improvementoftaxreturns,simplificationoftaxpayments . . . . . . . . . . . . 11 Preventivemeasuresonminimizingandemergenceoftaxdebts . . . . . . . . . 13 Taxappealsystem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Improvementoforganizationoftaxpayerservice . . . . . . . . . . . . . . . . 15
4.Expectedresults . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
5.ActionPlanfor2011-2015ondevelopmentoftaxpayerservicesphere . . . . . 20
2
InordertoprovidethefulfillmentofobligationsimposedontaxauthoritiesoftheRepublicofAzerbaijan,includingcarryingoutofwideactivitiesoninformingtaxpayers,enlightenmentandpropaganda,therewasstartedthe
functionalre-organizationoftheMinistryofTaxes,andinordertoorganizerelationswithtaxpayers,renderthemnecessaryservicesandcoordinateallthementionedmatters,in2002TaxpayerServiceDivisionsinlocaltaxauthoritiesandTaxpayerServiceDepartmentinthecentralapparatusoftheMinistrywereestablished.
Withthepurposeofeffectiveorganizationoftheactivitiesontaxpayerservicestructures,improvementoftheexistingmethodicalbase,therewerepreparednecessarynormativedocuments.Inthebeginningof2003withtheparticipationofUSAStateTreasuryconsultants“TheConceptiononTaxpayerService”wasprepared.TheConceptionreflectedthewholespectrumofservicesrenderedtotaxpayersanddeterminedthefollowingmaindirectionsofworktobedonebythetaxauthoritiesinthissphereinthenextfewyears:
• Taxpayerawareness• Realizationofenlightenmentaimedactivities• Applicationoftaxpropaganda,appealsandadvertisements• Preparationofdifferentprintingmaterialsontaxes• Provisionoftaxpayerswithdeclarationforms,differentnormative-legaland
otherdocumentsofaninformativenature
Duringthepastperiodalongwiththerealizationofactivitiesinthisdirectiontherewerepreparedandcarriedoutnewprojectsinrelationtoassistancetothedevelopmentofentrepreneurshipandrenderingservicestotaxpayers,andapprovedthefollowingnormativeacts,whicharelegalbaseforadurabledevel-opmentofthetaxsystem,includingtaxpayerservicesphere:
-“StateProgramonimprovementoftaxadministrationintheRepublicofAzer-baijan(2005-2007)”approvedbytheOrderofthePresidentoftheRepublicofAzerbaijan–992datedSeptember12,2005;
-“StrategicPlanonimprovementoftaxlegislationandadministrationfor2009-2012”approvedbythedecreeoftheMinistryofTaxes–081704010108620,datedNovember3,2008.
1.Introduction
3
Themostimportantdocumentthatparticularlystimulatedthedevelopmentoftaxpayerservicespherewasthe“StateProgramonimprovementoftaxadministrationintheRepublicofAzerbaijan(2005-2007)”approvedbythe
OrderofthePresidentoftheRepublicofAzerbaijan№992,datedSeptember12,2005.
AccordingtotheStateProgram,theinternationalexperienceontaxpayerservicewasstudied,andrangeofproposalsandprojectswaspreparedandrealized.
Onthebaseof195TelephoneInformationServicecoveringBakucity,therewasestablishedamoderncallcentrethatcoveredallregionsoftherepublic,andafterenlargementofservicefunctionsandcoveragearea,therewascre-atedanopportunityforadirectappealto195CallCentrebytaxpayersfromallregionsoftherepublic.
Withthepurposeofdevelopmentofthevoluntarytaxpaymentsystemandformingafavorablebusinessenvironment,16computerterminals,whichwereprovidedwithmodernequipmentandhighspeedinternetaccess,wereestab-lishedandgiventotheuseoftaxpayers,firstofallintownsanddistrictswithoutataxauthority.
Inordertocarryoutaneffectivetrainingoftaxmatters,therewereestablished54methodicalcabinetsinthesecondaryschoolsofthecountry.
TheappearanceofthewebsiteoftheMinistryofTaxeswaschangedandpresentedtousersinanewdesign.Easynavigation,introductionofnewsec-tionsandplacementofinformationinthreelanguages–Azerbaijani,EnglishandRussianwereprovidedinthenewversionofthewebsite.
Suchopportunities,asmakingcomplaintstoahighertaxauthority(official)andpresentingproposalsonimprovementoftaxlegislationandadministrationviathewebsiteoftheMinistryofTaxeswerepresented.
Inordertoconsidertaxpayers’complaintsondecisionsoftaxauthorities(acts),aswellasonactivities(inactivity)oftaxauthorityofficialsoutofcourt(beforecourts),therewasestablishedTaxAppealsBoardwithintheMinistryofTaxes.
Oneoftheimportantstepsmadeinthedirectionofenlargementofservicesrenderedtotaxpayers,istheapplicatione-declarationsystem,forthefirsttime
2.Thepresentsituation
4
inourrepublic,startingfromthebeginningof2007andcreationofInternetTaxDepartment-e-taxes.gov.azinordertoprovidesubmissionoftaxreturnsinanelectronicform.
Therewasstartedtheregistrationofentrepreneurialactivitysubjectsaccordingtothe“one-stopshop”(singleregistrationauthority)principle.
Thedevelopmentoftaxpayerserviceinthenearfutureanddirectionsofprojectscarriedoutinrelationtothis,arereflectedinthisConception,whichispreparedbyconsideringthepresentrequirements.
5
TheConceptionintendsthedevelopmentoftaxpayerservicesphere,en-largementofthecoverageareaofrenderedservicesandincreasingthequalityandapplicationofnewfunctionaladministrationformsinthissphere
inthenewperiod.Thepurposeistodeveloptheprocessofvoluntarycompli-ancewiththetaxlegislationbasingonpartnershipandcooperationandusingmoderninformationtechnologies,wherethemainaimsarethefollowing:
• Enlargementofapplicationofelectronicservices,givingmasscharactertotheuseofe-services;
• Improvementoftaxdeclarations,simplificationoftheircompilation;• Simplificationoftaxpaymentprocess,applicationofelectronicpayments;• Organizationofperiodicmeasuresfortimelypaymentoftaxesandprevent-
ingtheincreaseoftaxdebts;• Improvementoftaxappealsystem;• Improvementofformsandmethodsoftaxpayerservice;• Improvementofprofessionallevelofemployeesworkinginthesphereof
taxpayerservice.
E-servicesEnlargementofthespectrumofelectronicservicesrenderedtotaxpayers,giv-ingmasscharactertotheuseofe-servicesaresomeofthemostactualtasksofthepresentperiod.Here,themainpurposeistolimittheperspectiveformsoflive(physical)contactwithtaxpayersandachievetheenlargementofap-plicationofelectronicservicesrenderedtotaxpayersbytaxauthorities,byusingmoderninformationtechnologiesinthissphere.
TheMinistryofTaxessuccessfullystartedapplicationofelectronicservices,afterthelaunchofAutomatedTaxInformationSystem(AVIS)in2006,theinternaldocumentflowandreport-informationsystemfullymanagedelectronically,theInternetTaxDepartmentwascreated,andtherewasstarteddispatchofdeclara-tionsinanelectronicformandwiderrenderofelectronicservicestotaxpayers.Nowover90percentofactivetaxpayersareconnectedtotheelectronicdocu-mentexchangewithtaxauthorities.Alongwithapplicationofe-declaration,VATdepositaccount,e-exchangewithbanks,theapplicationofelectronicinvoicesarealsocarriedoutviaInternetTaxDepartmentstartingfrom2010.
Atthewebsiteoftheministry,taxpayerscangetresponsestothequestions
3.TheConceptionondevelopment oftaxpayerservice
6
theyaskedinashorttime,directlyappealtothe“Connectionwiththeministeroftaxes”sectiononaspecificissue,cangetformsofdocumentsonnormativeactsontaxes,ondeclarationsandregisteroftaxpayers.
Alongwiththementionedabove,limitationoflivecontactformswithtaxpayersandrenderingelectronicservicesshouldcovermorespheresofthetaxsystem.Takingmasscharacterofsubmissionofthesedeclarationsinanelectronicform,correspondencewithtaxpayers,creationofanopportunitytopaytaxesviaelectronicmeansmaycoverthecontrolissuesbythetaxauthoritiesovertheactivityoftaxpayers.Theseworksshouldbecarriedoutgradually,bystages,beeffectiveandcreateopportunitiestodecreasetimeandotherresourcesspentonfulfillmentofobligationsoftaxpayersandtaxauthorities.
Servicesrenderedtotaxpayersweresetincurrent,daily,primaryconnectionandreceptionformsintheterritorialtaxauthorities,andingeneral,analysisandcoordinationformsintheMinistryofTaxes.Consideringrecentestablishmentofregionaltaxpayerserviceterminalsandincreaseoftheirnumberinthenearfuture,thereshouldbepaidaspecialattentiontoenlargementofthelevelofservicesrenderedtotaxpayersbytheseterminals.
Futureenlargementoftheactivitiesoftaxpayerserviceterminals,theirfunction,andspectrumoftherenderedservicesshouldcreateaconditionforwiderapplicationsbythetaxpayerstoterminals,andmoreefficientorganizationoftheservice.
Ministry of Taxes
Tax Administration
Service Terminal
7
Alongwithservicesrenderedtoentrepreneurs,withintheframeof“electronicgovernment”projectcarriedoutinourrepublic,itispossibleforpeopletousedifferentelectronicservicesofstateauthoritiesviatheseterminals.
Possible directions of activity of taxpayer service terminals
Issues On Recruitment In State
Authorıtıes
AcceptanceOfE-Documents
Communıcatıon, ınsurance and publıc
utılıtıes• E-ınformatıon• E-payments
Taxpayer Servıce
Termınals
Tax Servıces • E-Returns
• E-DataOnTaxDebts• E-DataOnTaxLegıslatıon
• TaxPayments• Workshops• Traınıngs
Servıces On Entrepreneurshıp
• Workshops(StartıngBusıness)
• ProfessıonalTraınıngs(Accountancy,Marketıng)
• E-Informatıon• E-Applıcatıons
8
TelephoneInformationService(TIS)“195”callcentreoftheMinistryofTaxesstartedoperatingsince2003coveringBakucity,andin2006,bycoveringthewholerepublic,becameoneofthemostappliedbytaxpayersaddresses.Duringthelast3years,theaveragenum-berofappliedtotheTIShasbeenincreasedby84000personsonaverage.Oneofthelatestinnovationsinthisservicesphereistheautomateddispatchofdatatotaxpayers.
Theinternationalexperiencewasstudied,technicalassignmentonorganiza-tionofdispatchofvoicemessagestotaxpayerswasgiven,anewsoftwarewasdesignedinordertosendmessagesandgetinformationontheresultsofthesentmessages,andnecessaryadditionsweremadetothemenuinthe“Search&Report”informationsystemandinthe“Service”subsystemofAVIS,topreparethelistofthetaxpayertowhomthemessageswillbesent.Forthefirsttime,inNovember13,2009themessagessystemwaslaunchedandtheirdispatchiscarriedoutonnecessity.DuringJanuary-May2010,the“195”callcentreprovidedthe5timesdispatchofvoicemessagesto33605taxpayersontheirtaxdebts.
Nowthereiscarriedoutaworkonestablishmentofaunitedcallcentrewithasingleprefix,byintegrating“195”telephoneinformationservicewithcallcentresofotherstateauthoritieswiththepurposeofobtainingbyentrepreneursandcitizensinformationfromonesource,withoutatimeloss,onbusinessregis-tration,licensing,accounting,taxes,dues,customsregistration,socialandotherobligatorypayments,labourlegislation,socialprotection,pensionprovisionandetc..StartingfromJuly1,2009theMinistryofEconomicDevelopmenthasjoinedthe“195”callcentre(195-2).Accordingto“StateProgramondevelopmentofcommunicationandinformationtechnologiesintheRepublicofAzerbaijanin2010-2012”(ElectronicAzerbaijan)approvedbytheOrderofthePresidentoftheRepublicofAzerbaijan№1056,datedAugust11th,2010,theestablishmentofthe“Universalcallcentreinthesphereofentrepreneurialactivity”wasalsochargedtotheMinistryofTaxes,MinistryofEconomicDevel-opmentandotherrelevantstateauthorities.Proposalsontheorganizationofthe“Universalcallcentreinthesphereofentrepreneurialactivity”,provisionofsystematicandconsistentworksinthisspherewerepreparedandprovidedtothegovernmentoftherepublic.
9
Possible scheme of a universal call centre on appeals of citizens in the Republic of Azerbaijan
EnlargementofelectronicservicesrenderedtotaxpayersbytheMinistryofTaxes,aswellasapplicationofe-declarations,issueslikeVATdepositaccounts,e-exchangewithbanksincreasedthenumberofappealsto195andmajorityofthesequestionswererespondedbyredirectingtoAVIS(technicalassistance195-1-2).Consideringriseofapplicationsrelatedtoe-servicesinaccordancewiththeapplicationofelectronicinvoices,itisproposedtocarryouttheiran-swerandclarificationoftechnicalproblemsdirectlyviaAVIS.Generally,consider-ingenlargementofthespectrumofservicesrenderedbyTISanddevelopmentofelectronicservices,itisnecessarytoincreasethelevelofopportunitiestouseAVIS.
Hello... 195
Taxes
AccountancyFinance
Insurance
Customs
Dus and tariffs
Property
Bank services
Labor and social
protection
10
Inordertoprovidetheincreaseofefficiencyoftheactivityofthecallcentre,moreattentionshouldbepaidtothefollowingissues:
• increasetheprofessionallevelofTISemployees,organizationofspecialtrain-ingsforthem,
• creationofaquestion-answerbaseinordertogiveresponsestotheenteredquestionsinasingleandflexibleform,provisionofregistrationofdifficultquestionsandanswertotheappliedpersonsintheformoffeedbacks,
• systematizationofsendingautomaticandaddressedvoicedatae-mailstotaxpayersand,increasingtheefficiencycoefficient,applicationofdispatchofwrittenmessages(sms)tomobilephones,
• organizationofstatisticregisterofcalls,receivedfromregions(differenttownsanddistricts)andmobileoperators,andcarryoutanalysisinthisdirection,
• enlargementofworksoninformingpopulationonopportunitiesofdirectandfreecallsfromallregionsofthecountry.
Thefollowingactionsshouldbetakeninordertoprovidetheenlargementoftheapplicationspectrumofautomaticdispatchtotaxpayersofdata(messages)viaTISfromthepointofaccelerationofthisprocessandincreasetheefficiency:
• removalofdisparitiesintelephonenumbersbytaxauthoritiesinregisterdataofalltaxpayers,
• makingnecessarychangesinregisterdataoftaxpayersregularly,• additionofaspecialcolumninordertoshowe-mailsandactivetelephone
numbersoftaxpayersintaxreturns.
TIS
Apparatus of the MTAVIS
• Software• Rendering electronic
services • Data integration • Finding out the tax debt in
an online regime • Necessary technical
support
• Methodical management
• Flexible solution of problems in applica-tion of the legislation
• Direction of the activity and control
11
Improvementoftaxreturns,simplificationoftaxpaymentsDuringthelastyearsinrelationtoimprovementoftaxreturnstherewascarriedoutconsistentwork,theformsoftaxreturnswerechanged,theircapacitywasenlargedandthenumberofinformationlineswasincreased.
Therewasimprovedtheprocessofsubmissionofdeclarationstoataxauthority,andcreatedanopportunityfortaxpayerstosubmitdeclarationsdirectlyviaelectroniccarriers.Withintheframeofdevelopmentofthetaxsystem,theimprovementoftaxdeclarationsandsimplificationoftheircompositionisregu-larlycarriedout.Inmajorityofdevelopedcountriesdifferentdeclarationforms,fromsimpletothecomplexonesareappliedaccordingtothestatus,typeandamountofincome,sothenecessityandimportanceofstudyofthisexperienceshouldbeconsidered.
Againstthebackgroundoftheenlargementofelectronicservicesrenderedtotaxpayers,reducingthetimespentonfulfillmentoftaxobligations,improve-mentandsimplificationoftaxpaymentprocessisoneofimportantfactorsthatpositivelyaffectentrepreneurialactivityandbudgetreceipts.Thiscreatesanopportunityforminimizingthepercentagecalculatedontaxesforlatepaymentandthus,todecreasethefinanciallossoftaxpayers.
Inmajorityofcountriesinordertosimplifythetaxpayment,thereisgivenastrictattentiontotheuseoftechnologicalmeans.Ifusedcorrectly,electronicpaymentsystemsfastentheprocess,improvedatacollectionanddecreasetheleveloferrors.Forexample,intheUSAduring2009,theleveloferrorsinelectronicdeclarationswas1%;inpaperformwas20%.
Taxpayersshouldcompletelyrelyonpaymentsystems,atthesametime,thereshouldexistlawsonprotectionofinformationsecrecyandapplicationofelec-tronicsignature.Electronicpaymentcanbecarriedoutindifferentways,includ-ingpaymentviainternet.Atthepresentstagethereshouldbegivenpreferencetorealizationofpaymentsbytaxpayersviaacceptionstallsthatareconsideredlessrisky.
Intheinternationalexperiencetheindicatoroftimespentonfulfillmentoftaxobligationsconsistsoftimespentonpreparationandsubmissionoftaxreturnsandpayment(orwithholdingatthesourceofpayment)onthreemaintypeoftaxes–profittax(corporateincome),VAT(ortaxfromsales),andtaxesfromwages(includingtaxesfromsalariesandsocialdeductions).TheanalysisofWorldBanktheDoingBusinessgrouponthecalculationoftimespentonfulfill-mentoftheseobligationsandnextthreeactivities-“preparationoftaxreturns”,
12
“submission”and“paymentoftaxes”,showedthatinthemajoreconomiesoftheworld(G8)areaveragelyspent219hoursonfulfillmentoftaxliabilities,whichis67hourslessthantheaverageindicatorthroughouttheworld.Theaverageindicatoron30membercountriesofOECDis212hours.In2009,thisindicatorforAzerbaijanwas376,223forTurkey,271forKazakhstan,320forRussianFederation,387forGeorgiaand736forUkraine.
TheexperienceofmakingVATpaymentsthroughInternetTaxDepartmentinanelectronicwayshowsthatorganizationofpaymenttothebudgetofothertaxeselectronicallyorinanyotherformofautomaticpayment,wouldcreateanopportunitytoreducethetimespentonfulfillmentofliabilitiesandintensificationofbudgetentries.Thereisanecessitytorealizecertainimprovementswiththepurposetodecreasethetimespenton“Preparationoftaxreturns”.
Consideringthementionedabove,itisnecessarytocarryoutthefollowingworkinthenearfuture,inordertodecreasetimespentbytaxpayersonfulfillmentoftaxliabilities,carryoutsomeextraprojectsforimprovementoftaxreturns,simplifytaxpayments,andatthesametime,developthetaxadministration,decreasethecorruptionrisksandprovidetransparency:
• simplificationanduniversalizationoftaxreturns,• popularizationofsubmissionofothernecessarydocumentsrelatedtothe
activityoftaxpayeralongwithdeclarations,viaelectroniccarriers,• automatizationofprocessesonacceptionandprocessingofdeclarations,
determinationoftaxevasionriskindeclarations,• organizationofelectronicpaymentsystemoftaxesandotherbudgetpay-
mentsbytaxpayers.
13
PreventivemeasuresonminimizingandemergenceoftaxdebtsConsideringnegativeeffectsofnon-timepaymentoftaxestothebudgetestab-lishedbythelegislation,andspendingconsiderabletimeandresourcestotheenforcementprocessescarriedoutbytaxauthorities,theincreaseofthelevelofvoluntarycompliancehasaspecialimportance.
Inordertominimizetaxdebtsandreachsuccessontheirprevention,itisnecessarytoprovidetaxpayerswithconcretelegal,methodicalandtechnicalassistancealongwiththeirgeneralinformationandenlightenment.
AccordingtothisConception,themeasuresrelatedtoincreaseofthecoef-ficientoftimelyfulfillmentoftaxliabilitiesbytaxpayers,decreaseofrisksofemergenceoftaxdebt,consistofthefollowing:
• Analysisofthedynamicsoftaxdebtsondifferentperiodsandtaxes,determi-nationofreasonsofemergenceofthesedebts,
• Minimizingdebtsoftaxpayers,carryingoutpracticalactivitiesinordertopreventsuchdebts,
• Operativesubmissionofdataontaxdebts,emergedontaxpayersandtheirpayment,
• Preparationanddistributionofspecialinformationontaxpayers,whofailedtopaytheirdebtsandpunitivemeasurementscarriedoutagainstthem.
14
TaxappealsystemOutofcourtsettlementsystemofeithercomplaintsorarguesrelatedtotaxesisoneofthemostimportantaspectsofprovidingcompliancewithtaxlegislation,bothbytaxpayersandtaxauthorities.
Inmanydevelopedcountriesoutofcourt(beforecourt)settlementofappealsorarguesrelatedtotaxesisusuallycarriedoutbytheappealsystemworkingattaxadministrations.
Duetonot-existenceofspecializedtaxcourtsinourrepublic,settlementofalltaxarguesineconomiccourts,causestimelossandexpenditureofotherresourcesbothfortaxpayers,andfortaxauthorities.
Creationofamoreperfectappealsystemfortaxpayerswasforeseenbythe“StateProgramonimprovementoftaxadministrationintheRepublicofAzerbai-jan(2005-2007)”,theexperienceofdevelopedcountrieswasstudiedduringthepastperiodandtheTaxAppealBoardoftheMinistryofTaxeswasfounded.Withthepurposeofathoroughprotectionoftaxpayersrights,improvementofworkonconsiderationofcomplaints,therewereapprovedtheRegulationsonTaxAppealBoardoftheMinistryofTaxes,thestructureoftheTaxAppealBoardwasenlargedandthepermanentsecretariatwascreated.
Bycreatingsuchsystem,theMinistryofTaxescarriesoutacentralizedcollec-tionofenteredcomplaintsinasinglestructure,strengtheningthecontrolovertheirconsiderationinanorder,determinedbythelegislation,reflectingtheposi-tionofataxauthoritybasingonasingleapproachmethod.
AttheTaxAppealBoard,thecomplaintsoftaxpayerswhoarenotsatisfiedwithdecisions,writtenanswersrelatedtocomplaintsorappealsexaminedbyfunctionaldepartmentsofCentralApparatusoftheMinistryofTaxes(excludingapplicationsrelatedtooffencesoncorruptionandothersfromthisaspect)areconsidered.
WiththepurposeofexaminationofdiscontentsandcomplaintsoftaxpayersondisputablequestionsinrelationtodeskauditthroughBakucity,thereoperatesanAppealdivision.
Inordertoimprovethetaxappealsystemconstantlyitisproposed:
• theprovisionofefficiencyandtransparencyinconsiderationofappeals,• therealizationofpurposefulworksinthedirectionofinformingofcommunity
ontheactivity.
Advantagesofaperfecttaxappealsystemandexpectedresults:
15
• provisionofobjectivecharacterinconsiderationofcomplaintsreceivedfromtaxpayers
• increaseoftrustandfaithoftaxpayersontaxauthorities• increaseofresponsibilityoftaxauthorityemployeesforobjectiveandcorrect
on-siteanddeskaudits• strengtheningthepartnershipbetweenataxauthorityandataxpayer.
ImprovementoforganizationoftaxpayerserviceWhentalkingaboutefficientorganizationoftaxpayerservice,itmentionsthedeterminationofthespectrumofrenderedservicestotaxpayers,criteriaofren-deringtheseservices,standardsoneachcase(service)andcomplyingwithit.
Consistenceofenforcedcollectionprocessbytaxauthoritiesfromaseveralstages,applicationoflotsofmaterial-technicalandhumanresourcestothiswork,andnon-reflectionofdebtamountsintheactuallydeterminedtimeframes,makesitnecessarytodeveloptheprocessofvoluntarycomplianceconstantly.
Developmentoftheprocessofvoluntarycompliance,initsturnrequiresdeterminationofthelevelofcompliancewithtaxlegislationbytaxpayersandconductingspecialmeasuresamongcertainlevelgroups.
Taxpayersaredividedtothefollowinggroupsinrelationtothelevelofcompli-ancewith(obedience)taxlegislation:Taxpayers-
• complying,• partiallycomplying,• notcomplying,withthetaxlegislation.
Taxpayerscomplyingwiththetaxlegislationbesidesforbeingdisciplined,gener-allycompletetheirtaxobligationsintime,submitreportsandothernecessarydataandareinclinedtomasterchangesoccurredinthetaxsystem.Theredonotoccuranyproblemsindispatchofdata,applicationofinnovationstothisgroupofpayers,whoserelationswithtaxauthorities,baseonahealthycoop-eration.
Themostnotablegroupisthegroupoftaxpayerswhopartiallycomplywithtaxlegislation.Workwiththisgroupofpayersisconsideredimportantbecause
16
thereareopportunitiestoenterthemtothefirstgroup(complyingwithtaxlegis-lation)anditisdirectlyrelatedtotheefficiencyoftheworkcarriedoutwiththem.Foreseenmeasuresforthisgroupmostlyhaveapreventivecharacter.Inordertoincreasethelevelofvoluntarycomplianceofthesetaxpayersandstimulatethiswork,alongwithaddressedinformingandtaxenlightenment,itisproposedtoshowthemspecifictaxservices,legal,methodicalandtechnicalassistanceinthesphereofcompliancewiththelaws.
Thistimeitisnecessarytoanalyzethedebtsoflegalentitiesandphysicalpersons,actinginthestateandprivatesector,industry,productionandotherspheres,researchofthescopeandreasonsofnon-payment,andalsotodeterminesmalldebtamounts,liquidatesuchdebtsoftaxpayersandpreventtheiremergenceinthefuture,besidesforenlightenment,renderthemasagrouporpersonally,adviseandactiveassistanceinanorderdeterminedbythelegislation.
Thethirdgroup–arethetaxpayerswhodonotobeythetaxlegislationandworkwiththisgroupinthementionedabovedirections,doesnotgiveanyef-ficiency.Theundisciplinedcharacterofthesetaxpayersdoesnotcomefromthelackofinformation,butfromthepurposetowillinglyevadefromthepaymentoftaxes.Inordertopreventsuchcases,itisnecessarytotoughenthelegislationforthosewhoarenotcomplyingwithtaxdiscipline,includingtheprocessofenforcedcollectionoftaxdebts.
Anotherdirectionofshowingtaxpayerspurposefulservicesisthesystemofapplicationofdirectionalinformationmechanisms,byclassifyingthemintoseg-mentsandgroups.Wheninforminglargeandmiddleenterprises–taxpayers,thereareusuallyusedelectroniccorrespondence,internetpageoftheMinistryofTaxesandopportunitiesofmassmediaandthedistributionofbrochures,bookletsandotherprintingmaterialsaremorepreferable,whileinformingofsmallenterprisesandpersonalentrepreneursopportunitiesof“195”TISandmassmediaareusedmorefrequently.Generally,thereshouldbepaidmoreattentiontotheaddresseddeliveryofinformation.
Oneoftheimportantfactorsthatincreasetheefficiencyoforganizationoftaxpayerserviceisthedeterminationofsinglestandardsofthespectrumofrenderedservices,criteriaoftheirrenderingoneachcase(service)andcompli-ancewiththesedeterminedstandardsbyalltaxauthorities.Singlestandardsonservicecoveranyrelationbetweenataxauthorityandtaxpayer,responsestoapplications,documentationandofficialregisterservices,exceptofaudit-control,obligatorycollectionoftaxdebtsprocesses.
Renderingservicestotaxpayersinaccordancewithsinglestandardsarecarriedoutinmultifunctionalserviceandoperationroomsestablishedinthebuildingsoftaxauthority.Thistimetaxpayerenterstheoperatingroomandthenecessaryforhimservicesarerenderedhere.Therearealsocomfortableconditionsfor
17
himtowaitandreceiveinformation.Asnecessaryservicesfortaxpayersareprovidedintheseservicerooms,ataxpayerdoesnotenterotherroomsorlevelsofataxauthority.
Applicationofsingletaxpayerservicestandardsintaxauthorities,serviceandoperatingroomsoftaxauthoritybuildings,andalsoattaxpayerserviceterminals,willcauseincreaseofqualityandefficiencyofservicesrenderedtotaxpayersthroughoutthewholecountry.Establishmentofmultifunctionalserviceandope-ratingroomsinthebuildingsoftaxauthorities,renderingservices(coordination,information,registration,serviceonCCM,debts,paymentsandetc.)inasingleplaceandcoordinationorder,isthemaintermofmoderntaxadministration.
Withthepurposetoimprovetaxpayerserviceandenlargethecoverageinthe“StateProgramofsocial-economicdevelopmentofregionsoftheRepublicofAzerbaijanin2009-2013”approvedbytheOrderofthePresidentoftheRe-publicofAzerbaijan,itisproposedtocreatetaxpayerserviceterminals.Beforetheendof2011,thenumberofnewbuiltandgivenintoexploitationterminalswillreach20,6extraterminalswillstartoperatinginrentedbuildings(inBaku,SumgaitandGanja).Beforetheendof2013,thereshouldbeprovidedtogiveintoexploitationofallsimilarterminals,inalldistricts.
InaccordancewiththeagreementoncooperationbetweentheMinistryofTaxesoftheRepublicofAzerbaijanandtheNationalConfederationofEntrepre-neurs(Employers)OrganizationsoftheRepublicofAzerbaijan,servicesofferedtotheuseoftaxpayersarecarriedoutviaarepresentativeoftheConfederationandemployeeofataxauthority.Forpreparationandrealizationofotherprojects,bothinthisandintheotherspheresofinterestoftaxpayers,cooperationwithConfederationandothernon-governmentalstructureswillbecontinuedinthefuture.
InordertorealizeactivitiesmentionedintheConception,renderservices,asitisdetermined,itisanecessarytobundlingrecruitthetaxpayerservicestruc-tureswithoptimalnumberofstaffandtoimprovethetechnicalequipment.
18
ThemajorresultexpectedfromtherealizationofactivitiesmentionedintheConception,firstly,istoreachdevelopmentofvoluntarycompliancewithtaxlegislation,andshowassistancetotheformationofanefficienttaxclimate
inthecountrybyestablishingrelationswithtaxpayersbasingonnewprinciples–principlesofpartnershipandcooperation.
Enlargementoftheapplicationofelectronicserviceswillhelptocarryouttaxpayerserviceinoptimaltimeframes,willminimizethepeople’sdependenceoncomingtoataxauthority,thuswilllimitphysicalrelationformswithtaxpayers,atthesametimeitwilldecreaselossoftimeandmaterialresourcesbothfortaxpayersandtaxauthorities.
Alongwithtaxservicesrenderedtoentrepreneurs,withinthe“electronicgovern-ment”projectcarriedoutinourcountry,itwillbepossibleforpeopletousedifferentelectronicservicesofstateauthoritiesviataxpayerserviceterminals,enlargementoffunctionsofserviceterminalsandthespectrumofrenderedserviceswillresultwithmoreapplicationsbytaxpayerstoterminals,decreasetheworkloadofataxauthorityandanefficientlabourdivision.
Byincreasingtheefficiencyofactivityofthetelephoneinformationservice,alsotheprofessionallevelofemployeesworkinghereandbyorganizingspecialtrainings,thedispatchofinformationtotaxpayersviaTMSwillbeacceleratedanditwillprovideitwithanaddressedcharacter.
Taxreturnswillbeimproved;makingtaxpaymentswillbesimplified.
Byusingaperfecttaxappealsystem,theobjectivecharacterofconsiderationoftaxpayers’complaintsandtheirtrusttotaxauthoritieswillincrease.
Theservicestotaxpayerswillbecarriedoutinaccordancewithsinglestandards.
RealizationoftheactivitiesmentionedintheConception,willservetothedevelopmentofvoluntaryobedienceinthesphereoftaxlegislation,tode-velopmentofentrepreneurshipandtoformationofamoreefficientbusinessenvironmentalongwithmodernizationoftaxserviceandimprovementoftaxadministration,andasaresult,totheincreaseofbudgetrevenues.
4.Expectedresults
19
70%
Means
2010 2015
Means
82-85%
27%13-15%
3% 2%
The scheme of ıncrease of the level of voluntary obedıence due tothe realızatıon of the conceptıon
Tax evadersPrimaryInvestigationofTaxCrimesDepartment
Partial Tax EvadersTaxdebts,taxaudit,operativecontrolandtaxpayerservicestructures
Voluntary PayersTaxpayerservicestructures
20
PrimaryInvestigationofTaxCrimesDepartment
Taxdebts,taxaudit,operativetaxcontrolandtaxpayerservicestructures
Partialtaxevaders
Taxpayerservicestructures
Taxfraudsters
Voluntarypayers
Willingtopayvoluntarily,butnotmanagedtomakeitcompletely
21
Main directions Future work Due date
Executors
1.Enlargementofapplicationofelectronicservices
Enlargementofinformationandpropagandaworkontheuseofelectronicservices,especiallyelectronicchancellery,preparationandpublishingofspecialbooklet,preparationanddemonstrationofanadvertisementtrailer
2011 TaxpayerServiceDepartmentApparatusoftheMinistryInformationAnalysisDepartmentFinanceandLogisticsDepartment
Starttoapplicationofregistrationofpersonalentrepreneursinan“online”regime
2012 MainDepartmentofOrganizationofStateRegisterofCommercialLegalEntitiesandEconomicAnalysisTaxpayerServiceDepartment
Applicationofsubmissionofstatementsanddocumentsontaxpayersactivitiesviaelectroniccarriers–changeoftheactivitytype,terminationoftheactivity
2012-2013
MainDepartmentofOrganizationofStateRegisterofCommercialLegalEntitiesandEconomicAnalysisTaxpayerServiceDepartment
Submissionproposalsonpaymentoftaxesinanelectronicform,applicati-onofe-payments
2012 InternationalRelationsDepartmentTaxpayerServiceDepartmentMainDepartmentofOrganizationofStateRegisterofCommercialLegalEntitiesandEconomicAnalysis
Preparationofproposalson“online”registrationofentrepreneurshipsub-jectsafterapplicationofelectronicsignaturesystemintherepublic
2014-2015
MainDepartmentofOrganizationofStateRegisterofCommercialLegalEntitiesandEconomicAnalysisTaxpayerServiceDepartment
2.Improvementoftaxreturns
Makingresearcheswiththepurposeofsimplificationoftaxreturnsanddeterminationoftermsfortheirsubmission,studyofinternationalexperienceandsubmittingproposals
2011-2012
MainDepartmentofOrganizationofStateRegisterofCommercialLegalEntitiesandEconomicAnalysisInternationalRelationsDepartmentTaxpayerServiceDepartment
Creationopportunitiesfortaxpayerstofilldeclarationsandsendthemtoataxauthoritydirectlyinan
“online”regime,withoutusingspecialprograms,byonlyenteringInternetTaxDepartment
2012-2013
MainDepartmentofOrganizationofStateRegisterofCommercialLegalEntitiesandEconomicAnalysisTaxpayerServiceDepartment
5.ActionPlanfor2011-2015ondevelopmentoftaxpayerservicesphere
22
Main directions Future work Due date
Executors
3.Increaseofefficiencyofthe
“195”TelephoneInformationServi-ceoftheMinistryofTaxes
Organizationoftrainingsthatbaseonthemostrecentinternationalexperienceinthissphereinordertoincreasetheprofessionallevelofemployeesofthecallcentre
2011 TaxpayerServiceDepartmentTrainingCentreFinanceandLogisticsDepartment
Creationofaquestion-answerbaseandanimprovedsearchbaseinordertoresponsetotheenteredqu-estionsinasingleandflexibleform
2011-2013
TaxpayerServiceDepartmentFinanceandLogisticsDepartment
Provisionofnecessarytechnicalequipmentonregistrationofcalls,receiptofreportsondifferentparametersandrealizationofanalysis,andshowingprofessionaltechnicalserviceinthissphere
2011-2015
TaxpayerServiceDepartmentFinanceandLogisticsDepartment
Determinationofspecificparametersforevaluationandstimulationofthecallcentreandemployeesworkingthere
2011-2012
TaxpayerServiceDepartment
Preparationofproposalsonprovisionofrealizationofworksoninformationandpropagandaamongtaxpayersinordertospecifyfromtimetotimedataontelephonenumberstoincreasetheefficiencyofdispatchmessagestotaxpayers,liquidationofdisparitiesinAVIStelephonenumbers,andgivingspecialattentiontothesesubjectsduringon-site,operativetaxinspections
2011 TaxpayerServiceDepartmentTaxAuditMainDepartmentMainDepartmentofOrganizationofStateRegisterofCommercialLegalEntitiesandEconomicAnalysisOperativeControlDepartment
Provisionofsystematicandcoherentrealizationofworksonorganizationofa“Universalcallcentreinthesphereofentrepreneurialactivity”,thatcoversproperauthorities
2011 TaxpayerServiceDepartmentFinanceandLogisticsDepartment
23
Main directions Future work Due date
Executors
4.Improvementoftaxpayerserviceorganization
Improvementofpresentmechanismsforanoperativedeliverytothetax-payersofchangesmadeinthetaxlegislationandinnovationsoccurredinthetaxsystem
2013 TaxpayerServiceDepartmentInformationAnalysisDepartment
Showingpurposefulservicestotaxpayersbyclassifyingthemintogroupsonthelevelofcompliancewithtaxlegislationandactivityfields,consideringdifferentsegmentsandsectoraldefinitions
2011-2014
TaxpayerServiceDepartment
Preparationandrealizationofspecialtrainingprogramsonspeech,com-municationandbehaviorfortaxemp-loyees,whoarealwaysinrelationswithtaxpayers
2011 TrainingCentreTaxpayerServiceDepartment
Creationofmultifunctionalserviceandoperatingroomsinthebuildingsoftaxauthorities,provisionofservices(coordination,information,registration,serviceonCCM’s,debts,paymentsandetc.)inasingleplaceandcoherentorder
2012-2015
ApparatusoftheMinistryTaxpayerServiceDepartmentMainDepartmentofOrganizationofStateRegisterofCommercialLegalEntitiesandEconomicAnalysisOrganizationofForcedCollectionofTaxDebtsDepartmentFinanceandLogisticsDepartment
Determinationandapplicationofstandardsonservicesrenderedtotaxpayersbytaxauthorities
2011-2013
TaxpayerServiceDepartment
24
Main directions Future work Due date
Executors
5.Minimizationoftaxdebts
Carryingoutpreventivemeasuresinthedirectionofnot-appearanceoftaxdebts,decreaseofthenumberoftaxpayerswhohavedebtstothebudget
2011-2015
OrganizationofForcedCollectionofTaxDebtsDepartment
Publicationofdataabouttaxpayerswhofailedtopaytheirtaxdebts(“blacklist”),itsplacementininternetandmassmedia
2012-2015
TaxpayerServiceDepartmentOrganizationofForcedCollectionofTaxDebtsDepartment
Provisionofdispatchofwrittenmessagestomobilephonesande-mailsoftaxpayersalongwithvoicemessageswiththepurposeofoperativedeliveryofinformationontaxdebts
2011-2015
TaxpayerServiceDepartmentOrganizationofForcedCollectionofTaxDebtsDepartmentFinanceandLogisticsDepartment
CreationattheinternetsiteoftheMinistryofTaxessectioncalled
“Howcanwehelpyouwithyourdebtstothestatebudget?”,andplacementofclarifyingmechanismsontaxreductions,prolongationoftaxpaymentterms,registrationofclaimsonbankruptcyandothersuchsubjectsthere
2011-2012
TaxpayerServiceDepartmentOrganizationofForcedCollectionofTaxDebtsDepartment
6.Enlargementofthespectrumofservicesrenderedtotaxpayersatthetaxpayerserviceterminals
Enlargementofthespectrumofactivityoftaxpayerserviceterminals,theirfunctionsandrenderedservices
2011-2013
TaxpayerServiceDepartment
Givingproposalsonuseofdifferentelectronicservicesofstateauthori-tiesbypeopleviataxpayerserviceterminals
2011-2012
TaxpayerServiceDepartmentNationalConfederationofEntrep-reneurs(Employers)OrganizationsoftheRepublicofAzerbaijan
7.Enlargementoftaxenlightenmentandpropaganda
Intensificationofcooperationwithmassmediainrelationtotaxenligh-tenmentandpropaganda,organi-zationof“tax”programsperiodicallygoingontheaironlocaltelevisionchannelsinregions
2011-2015
TaxpayerServiceDepartmentRegionalTaxDepartments
Conductingofnationwideknowledgecontestontaxesamongschoolchild-reninan“online”regime
2013 TaxpayerServiceDepartmentRegionalTaxDepartments
8.Continuationofimprovementoftaxappealsystem
Studyingprogressiveinternationalexperienceontaxappealsystem,includingtheexperienceofKazakh-stanandpreparationofproposalsonitsapplication
2012 LegalDepartment
top related