Erich Waldecker Federal Ministry of Finance, Austria FTA Taxpayer Services Sub- group Istanbul, 11-13 October 2006
Jan 05, 2016
Erich WaldeckerFederal Ministry of Finance, Austria
FTA Taxpayer Services Sub-group
Istanbul, 11-13 October 2006
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Austria (1)
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Austria (2)
• Capital: Vienna • Area: 83,858 sq. km• Population: 8.1 Mio• Density: 95 inhabitants per sq. km• Language: German• Currency: € (EURO)• Since 1 January 1995 member of the
European Union (EU)
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Austria (3)
• Austria is- a democratic republic- a federal State- consisting of 9 Provinces- GDP growth, real:* +2.5 % (2005)
+1.7% (2004)- Inflation rate:* +1.8 % (2005)
+1.9 % (2004)- Unemployment rate:* +4.1 % (2005)
+4.2 % (2004)
Source: Homepage of the Federal Ministry of Finance, Budget, “Budget at a Glance“
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Federal Ministry of Finance –Organisation Chart
Federal Ministry of Finance
Change Group State Secretary in the Federal MoF
Government Advisor forCapital Markets
Economic Policy and Financial
Markets
Directorate General III
Secretary General
Corporate Operationsand Services
Directorate General I
Budget and Public Finances
Directorate General II
Customs, International and
Organisational Tax Affairs
Directorate General IV
InformationTechnology
Directorate General V
Tax Policy and Tax Law
Directorate General VI
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Taxation - Basic Principles
• withholding tax system- wage tax- capital yield and interest tax
• flat rate- corporate tax: 25%- capital yield and interest tax: 25%
• progressive tax rate- income tax: 0% – 50%
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Statistics (1)
• Tax revenue 58,3 bil. € (2006)- VAT 19,4 bil. €- wage tax 17,7 bil. €- excise duty 5,4 bil. €- transaction tax 4,9 bil. €- corporate tax 3,8 bil. €- income tax 2,8 bil. €- capital yield tax 2,0 bil. €- other 2,3 bil. €
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Statistics (2)
• tax offices 41• civil servants 8.000
• custom offices 15• civil servants 2.000
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IT Directorate General –Organisation Chart
Information Technology
Directorate General V
IT and accounting for tax authorities and tax audits of large-scale enterprises
DIRECTORATE V/2
IT for human resources
DIRECTORATE V/6
Law, IT budget and documentations systems, IT and accounting for customs authorities
DIRECTORATE V/5
IT for Ministries of Justice, Social Affairs and Economics
DIRECTORATE V/4
IT and organisation of accounting and payment transactions
DIRECTORATE V/3
IT policy and office automation
DIRECTORATE V/1
IT audit and control
authority
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Virtual tax office on theinternet: FinanzOnline
• FinanzOnline is the Internet Front-end for all kinds of tax payers (employees, companies, tax advisors, municipalities)
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FinanzOnline Development
• as of 1998 FinanzOnline was made available for tax advisors only through an extranet solution
• starting 2003 all tax payers (employees, companies and municipalities) can access FinanzOnline via the Internet
• relaunch 2005
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• Complete integration in the Backoffice IT-systems of the tax offices
• Prerequisite: electronic act and electronic workflow
• User identification (UserID/PIN, electronic signature)
FinanzOnlineBasic Principles (1)
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• No special Client-Software necessary• Availability 7 x 24• Security certificate• FinanzOnline Hotline 0810 / 22 11 00
(Monday - Friday, 08:00 - 18:00)
FinanzOnlineBasic Principles (2)
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• online registration• electronic filing of tax returns and other
applications• electronic assessment notice• online inquiry to tax-files and tax-
accounts• online administration of personal data• instant online tax calculation (also
anonymous)
FinanzOnline features
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Benefits for the Users
• ANYTIME – ANYWHERE – AT NO COST• tax activities by ‚mouseclick‘• no specific software needed• paperless easy to use solution (incl. Online-Help,
Hotline)• instant tax calculation• reduced handling time• notifications delivery electronically into personal
DataBox (upon request)• online-inquiry of tax statements and account• getting money back faster (within 1 week on the
user‘s bank account)
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Benefits for the Authorities
• enhanced quality of service- online validity checks up front- only correctly completed tax returns are received- reduced error rate upon data entry compared to paper
based tax filing• higher quanities handled
- reduced handling times due to elimination of postal delivery and manual intervention
- highly automated solution with risk management modules (only potential ‚problem cases‘ are posted to the civil servant for further analysis)
- integrated into the civil servant‘s workflow (no media gap)
- synergy effects for personnel
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Benefits for the Authorities – Facts & Figures
• online tax returns and applications:- approx. 13.5 mio over the past 3 years - average handling time of 3 minutes/application or
statementsavings of 482 person years
• online inquiries:- approx. 150.000 per week- presumption that 1/3 of all inquiries would have been
by phone with a phone call lasting on average 2 minutes
savings of 186 person years• this man-power is now available to focus on other
areas
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FinanzOnline Statistics (1)(As of: 01/2003 – 07/2006)
• 1.100.000 Users
• 16,4 Mio. Tax returns/Applications• 5,7 Mio. DataBox-Deliveries
• Up to 1,2 Mio. Transactions/Day • Up to 20,0 Mio. Transactions/Month
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FinanzOnline Statistics (2)(as per: 30.06.2006)
103.
404
20.8
77
126.
01859
.078
142.
48970
.296
164.
380 77
.265
248.
203
85.2
02
312.
424
98.0
61
336.
270
111.
574
362.
154
117.
034
490.
618
125.
388
602.
811
135.
747
638.
489
141.
395
670.
757
146.
489
843.
275
157.
973
899.
819
166.
430
0
200.000
400.000
600.000
800.000
1.000.000
1.200.000
FinanzOnline Participants
Municipalities
Tax advisors
Companies
Employees
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FinanzOnline Statistics (3)(as per: 31.12.2005)
9,76% 25,65%60,19%64,45% 65,81%
69,72%71,31% 72,85% 73,10% 75,70%76,83% 77,89%78,38%
0
50.000
100.000
150.000
200.000
250.000
300.00001
/20
03
03/2
003
06/2
003
09/2
003
12/2
003
03/2
004
06/2
004
09/2
004
12/2
004
03/2
005
06/2
005
09/2
005
12/2
005
Monthly preliminary VAT return via FinanzOnline
Paper form FinanzOnline
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FinanzOnline Statistics (4)(as per: 30.6.2006)
47,16% 67,73%
38,91% 55,11%
50,34% 72,79%
0
100.000
200.000
300.000
400.000
500.000
600.000
700.000
800.000
VAT 2003 VAT 2004 Incometax 2003
Incometax 2004
Corporatetax 2003
Corporatetax 2004
Company tax returns via FinanzOnline
FinanzOnline
Paper form
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FinanzOnline Statistics (5)(as per: 30.6.2006)
7,19% 12,23%17,93%
22,85%
0
500.000
1.000.000
1.500.000
2.000.000
2.500.000
3.000.000
2002 2003 2004 2005
Employee Income Tax return via FinanzOnline
FinanzOnline
Paper form
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Ø 520.000 Transactions per weekend
Transaction distribution (monthly)
Time: 0 – 6
124.058 1,34%
Time: 6 – 12
3.521.301 38,04%
Time:12 – 18
3.724.212 40,23%
Time:18 – 24
1.888.237 20,40%
9.257.808 100,00%
FinanzOnline Statistics (5)
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Capgemini Survey (1)
http://www.capgemini.com/resources/news/online_public_services_are_increasingly_mature/
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Capgemini Survey (2)
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Capgemini Survey (3)
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Capgemini Survey (4)
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