TAX ADMINISTRATION Strategic-Plan 2017 2021
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TAX ADMINISTRATION Strategic-Plan 2017 - 2021
Table of contents
PART 1 – Introduction 4
PART 2 – Strategic objectives and their achievement 6
Strategic objective 1: 6
Strategic objective 2: 7
Strategic objective 3: 8
PART 3 – Key performance indicators 10
Annex 1 - Key performance indicators 10
Annex 2 - Relation of objectives with TADAT’s recommendations 11
Annex 3 - Relation of strategic plan with budget 17Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
PART 1
Introduction
Strategic goals
Central Tax Administration aims to provide income to finance social policy and sustainable
development in social and economic life of the country.
Central Tax Administration creates the necessary conditions for citizens and businesses, to
Central Tax Administration is a specialized state authority, under the dependence of Minister understand their legal obligations and fulfill them easily with minimal cost.
of Finance for the creation, provision and collection of tax revenues, social and health Central Tax Administration protects the economic stability of the country and citizens
insurance contributions. identifying taxpayers who do not fulfill their legal obligations, and exerting all the force of
law to these taxpayers.
Objectives and measures to implement the mission of the Central Tax Administration are
Vision: based on the conviction that voluntary fulfilment is enabled only when all functions for
A modern and efficient tax administration in the service of society, to ensure a high level customer service, tax control and collection of arrears will be treated as a set of actions
of transparency and improvement of services, becoming a key source of revenue for the interdependent and based on the risk management model.
Albanian state. Central Tax Administration actively participates in the Committees the European Commission
holds about taxation.
Mission: The strategic goals of the Central Tax Administration with regard to human resources and
Central Tax Administration administers the collection of tax revenues and social renewal of information technology are to enable more efficient work and improved services
contributions, encouraging voluntary compliance and asking all to appreciate and respect the to taxpayers.
legal obligations. Finally, this Strategic Plan aims to achieve maximum efficiency through management
sustainability and adaptation of existing procedures, based on minimal organizational
Principles and values: changes.
Central Tax Administration employees play an important role in achieving the goals of the Central Tax Administration is responsible for ensuring the trust of society on the revenue
Administration and preserving its integrity. system. In order for it to successfully carry out its functions, all employees of the Central
Central Tax Administration aims to increase public confidence through the development and Tax Administration must behave according to the principles, values and high standards
guaranteeing an organizational culture based on the following principles: declared by the Administration.
»» Implementation of law, equality and justice; Voluntary compliance model is the cornerstone of this strategic plan. This model is a
»» Responsibility, honesty, transparency; structured approach to enable the Central Tax Administration to use and manage the
»» Effectiveness, efficiency, reliability. factors that influence the behavior of taxpayers regarding their compliance of obligations in
During the implementation of the law and regulations, the Central Tax Administration is accordance with the fiscal legal framework.
based on high standards of conduct and fundamental values, such as: The behavior of taxpayers is affected by numerous economic, social and psychological
»» Service quality; factors, the latter associated more with the culture itself, which includes learned behaviors,
»» Honesty and trust; beliefs, views, values and ideals that are features of a certain society or a population where
»» Motivation and development of human potential; the taxpayer conducts its activity. The specific business environment that interacts with
»» Teamwork and cooperative spirit. customers, suppliers, creditors, banks, public entities themselves, etc., also significantly
Central Tax Administration employees in their daily work are responsible for implementing influences the performance model.
these values and behavior as it directly affects its image. Application of these principles and The purpose of application of the fulfillment model targets and aims to increase the number
values is a key factor in all aspects of the Administration: of entities operating, who voluntarily decide, in accordance with tax legislation, to register
as a taxpayer in the Republic of Albania, as well as to recognize and implement required tax
legislation.
ABOUT THE INSTITUTION Selection of appropriate instruments to manage risks, as well as understanding the reasons
»» In its capacity as an executive authority at central level; why certain groups of taxpayers are not in accordance with tax legislation and social
»» In its capacity as an employer; contributions, shall enable the administration to use and focus its resources efficiently.
»» When interacting with customers and their representatives; That is why the Administration is putting into operation of Risk Management as a model
»» When interacting with key interested parties. of promoting compliance with tax legislation and social contributions, but also to identify
potential cases that constitute risk associated with fair competition and equal treatment.
4 5
ABOUT THE EMPLOYEES
»» During the interaction with customers and their representatives; Performance indicators have been developed to assess the implementation of the Strategic
»» During the interaction with each other; Plan.
»» In each individual action that they do, which can affect the central tax administration and its
reputation.
Central Tax Administration integrity is guaranteed by the ethical standards of conduct,
priorities and annual plans, financial management and control, security information
management, performance and evaluation control, internal audit and disciplinary committees.Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
PART 2
Strategic objectives and their achievement
Sub-objective 1.3 Implementation of methodologies and unifying practices
»» Design of proposals for legal changes aimed at simplifying the tax system;
»» Adaptation of the internal rules of the Tax Administration to facilitate fulfillment by
taxpayers;
»» Design and implementation of continuous and updated methodological opinions for the
Strategic objective 1: uniform application of legislation;
Guaranteeing assistance for voluntary compliance »» Analysis of legal issues related to taxation in order to promote best practices;
Sub-objective 1.1. Offering quality services and reducing the administrative burden in »» Improving cooperation with the Administrative Courts;
the payment of taxes and social contributions. »» Informing employees of the Tax Administration in real time to changes in tax and social
insurance legislation.
»» Maintenance and development of services that correspond to modern technology and to
facilitate the use of these services by the taxpayers of the Tax Administration; Strategic Objective 2:
»» Insurance of a complete information, understandable and accessible in time about Effective implementation of tax and social insurance legislation, and investigation of cases of
fulfillment; tax fraud
»» The expansion of electronic communications between clients and the Tax Administration; Sub-objective 2.1 Implementation of the compliance strategy of risk management
»» Study of the level of taxpayers’ expectations and satisfaction of the services provided in
order to develop new services and improve existing ones; »» Improving the analysis and evaluation of important risks of noncompliance with tax
»» The development of services based on the requirements, opportunities and behavior of legislation;
different taxpayers’ groups; »» Development and implementation of sectoral fulfillment projects and the reduction of risk;
»» The easing of administrative procedures and requirements for taxpayers of Tax »» Expanding the capacity to examine data from different sources during the risk analysis of
Administration, taking into account, inter alia, their size and simplification of the statements tax fulfillment;
and forms; »» The use of sources of information from third parties (Customs, Banks, DGRTS etc.); and
»» Introduction and development of an approach that will encourage voluntary compliance ensure that any information be integrated in the control model becoming a factor for risk
by regular taxpayers who unintentionally make mistakes, and the implementation of tax assessment
enforcement or setting penalties only for those taxpayers who deliberately do not comply »» Regular monitoring of performance levels.
with tax legislation; »» Capacity strengthening and continuous cooperation with businesses aiming to obtain a
»» Provide reimbursement of VAT under the terms of legislation in force complete data base
»» Provision of electronic services for taxpayers using electronic identification.
Sub-objective 2.2 Further improvement of the tax control and tracking of tax fraud
Sub-objective 1.2 Increasing public awareness helping to develop the culture of highest
voluntary compliance and meaning of the Tax Administration’s role in »» The tax audit focused on the taxpayer, risks and economic sectors which have generated
society. significant losses in the state budget;
»» Development of new methods of analyzing the data electronically during the tax audit;
»» Strengthening the role of committees in the Directorate General of Tax Administration, »» Support the wide use of electronic invoices;
to assist in the uniform application of tax legislation, and to ensure better services to »» Adding formulas to the controlling model to increase its effectiveness in identifying risky
taxpayers; taxpayers
»» Organization of awareness campaigns for specific groups of taxpayers in order to prevent »» Develop capacity for monitoring and controlling electronic transactions;
such errors or omissions in the application of tax legislation and social contributions; »» Improving the capacity to control high-risk tax products to verify electronic data in the
»» Continuous and oriented communication towards the public and various groups of chain of transactions;
taxpayers; »» Improving the quality of controls. Updating control procedures to ensure their performance
»» Active cooperation with the media; on time and according to standards;
»» Prepare and update on a continuous basis a series of questions and answers for »» Developing the capacity for detection of tax fraud by using and analyzing information from
publication on the website;
6 7
different sources, and creating profiled teams;
»» Timely review of proposals, reports and signals from the media in order to improve the »» Using the approach for the prevention of tax fraud based on continuous monitoring and
activity of the organization; communication with taxpayers, in order to stimulate voluntary and timely correction of
»» Greater transparency to the public by conducting regular publications of the performance irregular conduct;
of the Central Tax Administration; »» Capacity building of staff of the Directorate of Control in DLT, based on sectors of the
»» Development and implementation of training programs related to tax culture and social economy.
security in secondary and higher education. »» Increased cooperation with other interactive institutions tracking tax crime.Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
Sub-objective 2.3 Efficient and effective collection of debt Sub-objective 3.3 Maintaining optimal processes and structure of the Tax Administration
»» Increasing the opportunities for analysis of data from various sources on risk assessment »» Using a systematic approach to select and adapt structures or processes through the
of taxpayer’s behavior with outstanding liabilities. analysis of efficiency and effectiveness of the organizational changes, including cost-
»» Treatment of public debt collection in accordance with the behavior and the type of benefit analysis and measurement of the effectiveness of the implementation of those
outstanding liabilities by the taxpayers; changes;
»» Using methods that will ensure payment of outstanding voluntary obligations in order to »» Development of a system for the efficient analysis of regional directorates, including
avoid the commencement of the implementation of austerity measures; analysis of regions with higher administrative costs;
»» Special monitoring for performance of the stock of debt and review of the tax enforcement »» Development of systems for financial management and control, including annual review
process and update existing orders in time, guidelines, procedures, rules on the functioning and
»» Further expansion of the tax information system of automation of processes dealing with other rules of the Tax Administration, in connection with their implementation, overlapping
debt collection. and quality;
»» Organization of regular and periodic analysis of the performance of the Central Tax
Strategic objective 3: Administration on basic and auxiliary functions in order to identify opportunities for
improvement;
Tax Administration organizational progress and development of human capacities »» Development and implementation of standards related to all activities of the Tax
Sub-objective 3.1 Application of methods and systems to manage a modern TA Administration;
»» Improving the quality of the Tax Administration Information Systems. Establishment of a
»» Improve strategic planning, budgeting, operational planning, project management and system to assess the accuracy of the data managed by the Tax Administration;
resource planning; »» Switching to electronic document management in accordance with legal provisions;
»» Evaluation of the results of the work of the Tax Administration and analysis of »» Development of computer infrastructure of the Central Tax Administration and information
administrative expenses (operating costs); systems, in order to ensure availability, reliability and security of data and information.
»» Beginning, qualitative development and implementation of externally financed projects with
a focus on the European Union’s financial instruments;
»» Improving Management System of Information Security; Sub-objective 3.4 Development and improvement of partnerships
»» Development and use of a performance management system. Improving the self-
assessment system based on the EFQM excellence model. Making changes following the »» Implementing a structured approach in relation to the review, prioritization, expansion and
cycle Plan-Implement-Control-Act; update of Administration partnerships with other authorities;
»» Develop an internal communication and initiatives for creating a spirit of trust between »» Increasing electronic interaction and exchange of information with other administrations,
employees of Administration; including integrated administrative model of services, and participation in national projects;
»» Exchange of experiences, study and implementation of best international practices »» Participation in the development and growth of the contribution of the Central Tax
regarding the management systems; Administration of E-Governance activities in Albania;
»» Implementation of a dedicated anti-corruption program; »» Creating electronic cooperation and interaction with EU Member States, institutions of the
»» Improving the environment for physical security, developing modern systems for security EU, and other countries;
and control. »» The effective implementation of the commitments of the Administration in connection with
its participation in international agreements and programs and bilateral agreements;
Sub-objective 3.2 Capacity development and employees’ motivation »» The positioning of the Tax Administration on the world map of Tax Administrations.
»» Development and implementation of an efficient system for evaluating and compensating Sub-objective 3.5. Modernization and renovation of premises
employees according to performance results;
»» Developing and maintaining a work environment that raises the confidence of employees, »» Ensuring appropriate working conditions and modern facilities for employees of
motivation and job satisfaction; Administration;
»» Improving and maintaining the welfare of employees; »» Provision of adequate and professional work tools;
»» The implementation of training programs for newly appointed directors as well as the »» Taking necessary actions to control energy use and equipment with technical certificates
8 9
experienced ones. of Administration owned facilities. Taking the necessary measures to ensure a high level of
»» Assessing the efficiency and effectiveness of such training; efficiency of use of energy while reducing environmental impact by reducing consumption
»» Improving the process of career development and opportunities offered; of resources;
»» The organization of high-level management in the Tax Administration. »» Improving the capacities of regional archives, supplying them with automated systems
»» Development of long-term programs for professional training and career development of that will allow maximum use of space, increasing the efficiency of storage management
employees. process.Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
PART 3
– Key performance indicators
Annex 1 - Key performance indicators
Annex 2 Relation of objectives with TADAT’s recommendations
No. Indicators Strategic Sub- Responsible TADAT
objective objective Activities Term structures Recommendation
IP1 Implementation of the annual income plan by type of income.
IP2 Cost of tax administration (Money spent on money collected). − Maintenance and development of services that
IP3 The number of statements filed on time by individuals. correspond to modern technology and to facilitate
2021
the use of these services by the taxpayers of the
1.1. Offering quality services and reducing the administrative burden in paying taxes and social contributions
IP4 The number of statements filed on time by enterprises. Tax Administration;
IP5 Satisfaction level of taxpayers in the interaction with the Tax Administration (survey
results).
Directorate of Taxpayer Services, Department of Information Technology, Legal Department.
− Insurance of a complete information,
2017
IP6 The size of the tax gap by type of risk. understandable and accessible in time about
fulfillment;
POA 3 “Supporting voluntary compliance” POA4 “Tax declaration in time”
POA9 “Accountability and transparency”, “Public perception of integrity”
IP7а Reducing the risk of taxpayers’ behavior, after treatment - reducing the number of
taxpayers at risk. − The expansion of electronic communications
2018
between clients and the Tax Administration;
IP7b Reducing the risk of taxpayers’ behavior, after treatment - reduction of damage.
Guaranteeing the assistance for voluntary compliance
IP8 The number of actions, controls, in which Electronic Data analysis is used. − Study of the level of taxpayers’ expectations and
IP9 The number of taxpayers with debt to total number of taxpayers. satisfaction of the services provided in order to
develop new services and improve existing ones;
IP10 The number of taxpayers who have paid taxes within legal deadline, to the general
IN CONTINUANCE
taxpayers’ number who have declared a liability. − The development of services based on the
IP11 The ratio of liabilities paid within the deadline to the total liabilities stated. requirements, opportunities and behavior of
different taxpayers’ groups;
IP12 Level of employees’ satisfaction vs. institution and directors (results from the survey
based on the factors of motivation). − The easing of administrative procedures and
requirements for taxpayers of Tax Administration,
IP13 The number of cases appealed to the total number of controls carried out. taking into account, inter alia, their size and
IP14 Number of controls partially or fully rejected by a final decision to the total number of simplification of the statements and forms;
controls appealed.
− Introduction and development of an approach that
IP15 The number of corrected statements as a result of actions of control. will encourage voluntary compliance by regular
IP16 The number of controls carried out to taxpayers performing electronic commerce. taxpayers who unintentionally make mistakes, and
2017
the implementation of tax enforcement or setting
IP17 The number of notices sent to taxpayers in order to prevent fraud and the promotion of penalties only for those taxpayers who deliberately
voluntary correction. do not comply with tax legislation;
IP18 Number of meetings held with taxpayers in order to prevent fraud and the promotion of
voluntary correction. − Provision of electronic services for taxpayers using
2018
electronic identification.
IP19 Value and corrected number of statements by the taxpayers as a result of notices sent
or meetings held with them.
− Provide reimbursement of VAT under the terms of
IP20 Processing time of applications for refund legislation in force
IP21 The total number of assisted taxpayers (telephone / face to face)
IP22 Total number of electronic clicks (internet, etc.)
IP23 The total number of completed counseling visits
10 11
IP24 The number of educational seminars conducted
IP25 Estimated tax value from control (for types of control)
IP26 The paid value of the tax accessed by the Control
IP27 How many cases of control have been referred (monthly) in the Directorate of Tax
Investigation (value)
IP28 The number of new businesses registered
IP29 Number of individuals (employees) registeredDirectorate General of Taxes / STRATEGIC PLAN 2017 - 2021
Strategic Sub- Responsible TADAT Strategic Sub- Responsible TADAT
Activities Term Activities Term
objective objective structures Recommendation objective objective structures Recommendation
Effective implementation of tax and social insurance legislation, and
− Strengthening the role of committees in the
IN CONTINUANCE
− Improving the analysis and evaluation of important
2.1. Implementation of the fulfillment strategy of risk management
Directorate of Control, Directorate of Debt Collection, Directorate
the Directorate of Information Technology, Directorate of refunds
POA 2 “Effective management of risk” POA 3 “Supporting voluntary compliance” POA 6 “Accurate reporting on statements” POA 1 “Integrity of registered taxpaying base” POA 2 “Effective
Risk Management Directorate, Directorate of Taxpayer Service, the Directorate of Information Technology, Legal Directorate, Risk Management Directorate, Directorate of Taxpayer Service,
1.2. Increasing public awareness helping to develop the culture of highest voluntary compliance and
Directorate General of Tax Administration, to assist risks of noncompliance with tax legislation;
in the uniform application of tax legislation, and to
2017
ensure better services to taxpayers;
POA 3 “Supporting voluntary compliance” POA8 “Effective management of revenues”
− Development and implementation of sectoral
2017
investigation of cases of tax fraud
fulfillment projects and the reduction of risk;
− Organization of awareness campaigns for specific
of Tax Investigations
groups of taxpayers in order to prevent such errors
Risk Management”
− Expanding the capacity to examine data from
2018
or omissions in the application of tax legislation
meaning of the Tax Administration’s role in society.
different sources during the risk analysis of tax
and social contributions; fulfillment;
POA9 “Accountability and transparency”,
− The use of sources of information from third
Directorate of Taxpayer Service
parties (Customs, Banks, DGRTS etc.); and ensure
2020
− Continuous and oriented communication towards that any information be integrated in the control
2017
the public and various groups of taxpayers; model becoming a factor for risk assessment
IN CONTINUANCE
− Active cooperation with the media; − Regular monitoring of performance levels.
− Prepare and update on a continuous basis a series − Capacity strengthening and continuous cooperation
of questions and answers for publication on the with businesses aiming to obtain a complete data
IN CONTINUANCE
website; base
− Timely review of proposals, reports and signals − The tax control focused on the taxpayer, risks
from the media in order to improve the activity of
2017
and economic sectors which have generated
the organization; significant losses in the state budget;
− Greater transparency to the public by conducting − Development of new methods of analyzing the
2019
regular publications of the performance of the data electronically during the tax audit;
Central Tax Administration;
− Support the wide use of electronic invoices;
− Development and implementation of training
2.2. Further improvement of the tax control and tracking of tax fraud
programs related to tax culture and social security
2018
2019
− Adding formulas to the controlling model to
in secondary and higher education.
increase its effectiveness in identifying dangerous
Directorate of Control, Directorate of Tax Investigations
taxpayers
independent, functional and proven process of dispute resolution”
− Design of proposals for legal changes aimed at
POA 7 “Resolving tax disputes efficiently”, “The existence of an
− Develop capacity for monitoring and controlling
2019
1.3. Implementation of methodologies and unifying practices
POA9 “Accountability and transparency”
simplifying the tax system; electronic transactions;
Legal Directorate, Directorate of Taxpayer Service
− Improving the capacity to control high-risk tax
− Adaptation of the internal rules of the Tax products to verify electronic data in the chain of
2019
Administration to facilitate fulfillment by taxpayers; transactions;
− Design and implementation of continuous and
− Improving the quality of controls. Updating control
IN CONTINUANCE
updated methodological opinions for the uniform
procedures to ensure their performance on time
2020
application of legislation;
and according to standards;
− Analysis of legal issues related to taxation in order
− Developing the capacity for detection of tax fraud
to promote best practices;
by using and analyzing information from different
2018
sources, and creating profiled teams;
− Improving cooperation with the Administrative
Courts; − Using the approach for the prevention of tax
− Informing employees of the Tax Administration in fraud based on continuous monitoring and
2017
real time to changes in tax and social insurance communication with taxpayers, in order to
12 13
legislation. stimulate voluntary and timely correction of
irregular conduct;
− Capacity building of staff of the Directorate of
CONTINUANCE
Control in DLT, based on sectors of the economy.
IN
− Increased cooperation with other interactive
institutions tracking tax crime.Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
Strategic Sub- Responsible TADAT Strategic Sub- Responsible TADAT
Activities Term Activities Term
objective objective structures Recommendation objective objective structures Recommendation
POA 2 “Effective management of risk” POA9 “Accountability and transparency”, “Public perception of integrity” POA 2 “Effective management of risk” POA 3 “Supporting voluntary
− Increasing the opportunities for analysis of data
Directorate of Human Resources, Project Management Directorate, Directorate of Information Technology, Legal Directorate of Risk Management and Directorate of Debt Collection
Directorate of Human Resources, the Directorate of Administration.
− Development and implementation of an efficient
POA 1 “The integrity of the registered taxpayer base”, “Accurate and reliable information for the taxpayer” POA 3 “Supporting POA 2 “Effective management of risk” “Identification, assessment,
from various sources on risk assessment of system for evaluating and compensating
2017
compliance” POA 5 “Paying taxes within the deadline”
taxpayers behavior with outstanding liabilities.;
3.2. Capacity development and employees’ motivation
employees;
− Developing and maintaining a work environment
2.3. Efficient and effective collection of debt
ranking and mitigation of institutional risk”
− Treatment of public debt collection in accordance that raises the confidence of employees,
motivation and job satisfaction;
2018
with the behavior and the type of outstanding
liabilities by the taxpayers; − Improving and maintaining the welfare of
employees;
IN CONTINUANCE
− Using methods that will ensure payment of
outstanding voluntary obligations in order to avoid − The implementation of training programs for newly
2017
the commencement of the implementation of appointed directors as well as the experienced
austerity measures; ones. Assessing the efficiency and effectiveness of
such training;
− Special monitoring for performance of the stock of − Improving the process of career development and
debt and review of the tax enforcement process opportunities offered
− The organization of high-level management in the
Tax Administration.
− Further expansion of the tax information system
of automation of processes dealing with debt − Development of long-term programs for
2020
collection. professional training and career development of
employees.
− Improve strategic planning, budgeting, operational − Using a systematic approach to select and adapt
CONTINUANCE
planning, project management and resource structures or processes through the analysis of
voluntary compliance” POA 6 “Report of the exact statements” POA 8 “Fruitful management of income”, “Suitability of
planning; efficiency and effectiveness of the organizational
IN
2018
changes, including cost-benefit analysis and
measurement of the effectiveness of the
implementation of those changes;
Tax Administration organizational progress and development of human capacities
− Evaluation of the results of the work of the Tax
Administration and analysis of administrative
2019
Directorate, Anti-Corruption Directorate, Directorate of Administration.
expenses (operating costs); − Development of a system for the efficient analysis
3.1. Application of methods and systems to manage a modern TA
3.3. Maintaining optimal processes and structure of the Tax Administration
2017
of regional directorates, including analysis of re-
gions with higher administrative costs;
− Beginning, qualitative development and
implementation of externally financed projects
2017
− Development of systems for financial
with a focus on the European Union’s financial
management and control, including annual review
All Directorates and Internal Audit Directorate.
instruments;
and update existing orders in time, guidelines,
− Improving Management System of Information procedures, rules on the functioning and other
IN CONTINUANCE
2018
accounting system of tax revenues”
Security; rules of the Tax Administration, in connection with
− Development and use of a performance their implementation, overlapping and quality;
management system. Improving the self- − Organization of regular and periodic analysis of
assessment system based on the EFQM the performance of the Central Tax Administration
2020
excellence model. Making changes following the on basic and auxiliary functions in order to identify
cycle Plan-Implement-Control-Act; opportunities for improvement;
− Develop an internal communication and initiatives − Development and implementation of standards
2017
2019
for creating a spirit of trust between employees of related to all activities of the Tax Administration;
Administration;
− Exchange of experiences, study and − Improving the quality of the Tax Administration
implementation of best international practices Information Systems. Establishment of a system to
2017
2018
regarding the management systems; assess the accuracy of the data managed by the
Tax Administration;
IN CONTINUANCE
− Implementation of a dedicated anti-corruption
14 15
program; − Switching to electronic document management in
2019
− Improving the environment for physical security, accordance with legal provisions;
developing modern systems for security and
control. − Development of computer infrastructure of
CONTINUANCE
the Central Tax Administration and information
systems, in order to ensure availability, reliability
IN
and security of data and information.16
3.5. Modernization and renovation of premises 3.4. Development and improvement of partnerships
Objektivi Nën
strategjik objektivi
Aktivitetet
resources;
other countries;
participation in national projects;
world map of Tax Administrations.
E-Governance activities in Albania;
programs and bilateral agreements;
of the Administration in connection with its
− Taking necessary actions to control energy
necessary measures to ensure a high level
efficiency of storage management process.
of efficiency of use of energy while reducing
of Administration owned facilities. Taking the
− Ensuring appropriate working conditions and
participation in international agreements and
supplying them with automated systems that
− Improving the capacities of regional archives,
use and equipment with technical certificates
− Implement a structured approach in relation to
− Creating electronic cooperation and interaction
− The positioning of the Tax Administration on the
contribution of the Central Tax Administration of
integrated administrative model of services, and
information with other administrations, including
will allow maximum use of space, increasing the
− Increasing electronic interaction and exchange of
modern facilities for employees of Administration;
the review, prioritization, expansion and update of
− The effective implementation of the commitments
Administration partnerships with other authorities;
environmental impact by reducing consumption of
with EU Member States, institutions of the EU, and
− Provision of adequate and professional work tools;
− Participation in the development and growth of the
IN
IN IN IN CONTINUANCE
2020 2019 2020 2021 2018
Afati
CONTINUANCE CONTINUANCE CONTINUANCE
Directorate of Administration Project Management Directorate, Directorate of Information Technology, Legal
Directorate
Strukturat
Përgjegjëse
POA9 “Accountability and transparency”
i TADAT
Rekomandimi
Guaranteeing the assistance for voluntary compliance
Sub-objective Activities Term IP Responsible TADAT Costs Years
structures Recommendation in (000/
ALL)
Annex 3
1.1 Offering - Maintenance and development of services that 2021 IP 5 Directorate POA 3 “Support- 211,765 Year 2017
quality correspond to modern technology and to facilitate of Taxpayer ing voluntary
services and the use of these services by the taxpayers of the Services, compliance” 109,160 Year 2018
reducing the Tax Administration; Department POA4 “Tax decla-
administrative of Information ration in time”
- Insurance of a complete information, 2017 IP3 21,160 Year 2019
Objektivi I
burden in Technology, POA9 “Account-
understandable and accessible in time about IP4 Legal Depart- ability and trans-
paying taxes
fulfillment; IP5 ment. parency”, “Public 12,320 Year 2020
and social
IP10 perception of
contributions
- The expansion of electronic communications 2018 IP5 integrity” 12,320 Year 2021
between clients and the Tax Administration; IP22
- Study of the level of taxpayers’ expectations and IP18
satisfaction of the services provided in order to 366,725 Total
develop new services and improve existing ones; Financing State
- The development of services based on the source Budget
requirements, opportunities and behavior of
NE VAZHDIMESI
different taxpayers’ groups;
- Introduction and development of an approach that 2017
Relation of the strategic plan with the budget.
will encourage voluntary compliance by regular
taxpayers who unintentionally make mistakes, and
the implementation of tax enforcement or setting
penalties only for those taxpayers who deliberately
do not comply with tax legislation;
- Provision of electronic services for taxpayers using IP20
electronic identification.
Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
- Provide reimbursement of VAT under the terms of 2018 IP5
legislation in force
1718
Sub-objective Activities Term IP Responsible TADAT Costs in Years
structures Recommendation (000/ALL)
1.2 - Strengthening the role of committees in the 2017 Directorate of “POA 3 204,000 Year 2017
Increasing Directorate General of Tax Administration, to assist Taxpayer Service “Supporting
public awareness in the uniform application of tax legislation, and to voluntary 204,000 Year 2018
helping to ensure better services to taxpayers; compliance”
develop the POA8 “Effective
- Organization of awareness campaigns for specific 204,000 Year 2019
culture of management of
groups of taxpayers in order to prevent such errors revenues”
In
highest voluntary
or omissions in the application of tax legislation POA9 202,000 Year 2020
compliance
and social contributions;
continuance
and meaning “Accountability
of the Tax and 200,000 Year 2021
- Continuous and oriented communication towards 2017 IP21
Administration’s transparency”,
the public and various groups of taxpayers; IP23
role in society. “ 1,014,000 Total
- Active cooperation with the media;
Financing State
- Prepare and update on a continuous basis a series
source Budget
of questions and answers for publication on the
website;
- Timely review of proposals, reports and signals
from the media in order to improve the activity of
the organization;
In continuance
- Greater transparency to the public by conducting
regular publications of the performance of the
Central Tax Administration;
- Development and implementation of training 2019 IP24
programs related to tax culture and social security
in secondary and higher education.
Sub-objective Activities Term IP Responsible TADAT Costs in Years
structures Recommendation (000/ALL)
1.3 - Design of proposals for legal changes aimed at Legal Directorate, POA 7 “Resolv- 11,223 Year 2017
Implementation simplifying the tax system; Directorate of ing tax disputes
of methodologies Taxpayer Service efficiently”, “The 11,225 Year 2018
- Adaptation of the internal rules of the Tax
and unifying existence of an
Administration to facilitate fulfillment by taxpayers;
practices independent,
- Design and implementation of continuous and 11,225 Year 2019
functional and
updated methodological opinions for the uniform proven process
application of legislation; of dispute reso- 11,225 Year 2020
- Analysis of legal issues related to taxation in order IP13 lution”
to promote best practices; 11,225 Year 2021
In continuance
- Improving cooperation with the Administrative IP14 56,123 Total
Courts;
Financing State
- Informing employees of the Tax Administration in
source Budget
real time to changes in tax and social insurance
legislation.
Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
1920
Effective implementation of tax and social insurance legislation, and investigation of cases of tax fraud
Sub-objective Activities Term IP Responsible TADAT Costs in Years
structures Recommendation (000/ALL)
2.1 - Improving the analysis and evaluation of IP6 Risk Manage- POA 1 “Integrity 18,173 Year 2017
Implementation important risks of noncompliance with tax ment Directorate, of registered
In
of the fulfillment legislation; Directorate of taxpaying base” 18,175 Year 2018
Taxpayer Service, POA 2 “Effective
continuance
strategy of risk
management the Directorate Risk Manage-
- Development and implementation of sectoral 2017 IP7a 18,175 Year 2019
of Information ment”
fulfillment projects and the reduction of risk; IP7b Technology,
Objektivi 2
- Expanding the capacity to examine data from 2018 IP8 Directorate of 18,175 Year 2020
different sources during the risk analysis of tax refunds Direc-
fulfillment; torate of Control, 18,175 Year 2021
Directorate of
- The use of sources of information from third 2020 Debt Collection, 90,873 Total
parties (Customs, Banks, DGRTS etc.); and Directorate of Tax
ensure that any information be integrated in Investigations Financing State
the control model becoming a factor for risk
source Budget
assessment
- Regular monitoring of performance levels. IP7a
IP7b
In
- Capacity strengthening and continuous IP28
cooperation with businesses aiming to obtain a IP29
continuance
complete data base
Sub- Activities Term IP Responsible TADAT Costs in Years
objective structures Recommendation (000/ALL)
2.2 - The tax control focused on the taxpayer, risks and economic 2017 IP7a Risk POA 2 “Effective 206,780 Year 2017
Further sectors which have generated significant losses in the state IP7b Management management
improvement budget; IP10 Directorate, of risk” POA 3 95,600 Year 2018
of the tax IP11 Directorate of “Supporting
control and IP14 Taxpayer Service, voluntary
15,140 Year 2019
tracking of tax IP15 the Directorate compliance”
fraud of Information POA 6 “Accurate
- Development of new methods of analyzing the data 2019 IP8 15,840 Year 2020
Technology, reporting on
electronically during the tax audit;
Legal Directorate, statements”
- Support the wide use of electronic invoices; 2018 IP8 Directorate POA9 15,840 Year 2021
- Adding formulas to the controlling model to increase its IP16 of Control, “Accountability
effectiveness in identifying dangerous taxpayers Directorate of Tax and 349,200 Total
Investigations transparency”
- Develop capacity for monitoring and controlling electronic 2019 IP16 Financing State
transactions; IP25 source Budget /
- Improving the capacity to control high-risk tax products to 2019 IP8 Donors
verify electronic data in the chain of transactions; IP16
- Improving the quality of controls. Updating control 2020 IP16
procedures to ensure their performance on time and IP26
according to standards;
- Developing the capacity for detection of tax fraud by using 2018 IP27
and analyzing information from different sources, and
creating profiled teams;
- Using the approach for the prevention of tax fraud based on 2017
continuous monitoring and communication with taxpayers,
in order to stimulate voluntary and timely correction of
irregular conduct;
- Capacity building of staff of the Directorate of Control in DLT, 2017 IP25
based on sectors of the economy.
Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
- Increased cooperation with other interactive institutions In
tracking tax crime. continuance
2122
Sub- Activities Term IP Responsible TADAT Costs in Years
objective structures Recommendation (000/ALL)
2.3 - Increasing the opportunities for analysis of data from 2017 IP7a Directorate POA 2 “Effective 11,894 Year 2017
Efficient and various sources on risk assessment of taxpayers of Risk management
effective behavior with outstanding liabilities.; Management and of risk” POA 3 11,895 Year 2018
collection of Directorate of “Supporting
- Treatment of public debt collection in accordance with 2018 IP9
debt Debt Collection voluntary
the behavior and the type of outstanding liabilities by 11,895 Year 2019
compliance”
the taxpayers;
POA 5 “Paying
- Using methods that will ensure payment of 2017 IP10 taxes within the 57,895 Year 2020
outstanding voluntary obligations in order to avoid the deadline”
commencement of the implementation of austerity 11,895 Year 2021
measures;
- Special monitoring for performance of the stock of debt IP7a 105,474 Total
and review of the tax enforcement process
Financing State
- Further expansion of the tax information system of 2020 IP11 source Budget
automation of processes dealing with debt collection.
Tax Administration organizational progress and development of human capacities
Sub- Activities Term IP Responsible TADAT Costs in Years
objective structures Recommendation (000/ALL)
3.1 - Improve strategic planning, budgeting, operational In IP1 Directorate POA 2 “Effective 12,900 Year 2017
Application planning, project management and resource planning; contin- of Human management of
of methods uance Resources, risk” POA9 “Ac- 7,200 Year 2018
and systems Project Man- countability and
- Evaluation of the results of the work of the Tax 2019 IP2
to manage a agement transparency”,
Administration and analysis of administrative expenses 7,900 Year 2019
modern TA Directorate, “Public percep-
(operating costs);
Directorate of tion of integrity”
Objektivi 3
- Beginning, qualitative development and implementation of 2017 Information 8,600 Year 2020
externally financed projects with a focus on the European Technology,
Union’s financial instruments; Legal Direc- 8,600 Year 2021
- Improving Management System of Information Security; 2018 torate, An-
ti-Corruption
- Development and use of a performance management 2020 Directorate,
system. Improving the self-assessment system based on Directorate of
the EFQM excellence model. Making changes following the Administration 45,200 Total
cycle Plan-Implement-Control-Act;
- Develop an internal communication and initiatives 2017 IP12 Financing State
for creating a spirit of trust between employees of source Budget
Administration;
- Exchange of experiences, study and implementation of 2017
best international practices regarding the management
systems;
- Implementation of a dedicated anti-corruption program; In
contin-
- Improving the environment for physical security,
uance
developing modern systems for security and control.
Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
2324
Sub- Activities Term Responsible Costs in Years
objective structures (000/ALL)
3.2 - Development and implementation of an efficient system Directorate 6,910 Year 2017
Capacity for evaluating and compensating employees; of Human
development Resources, the 7,000 Year 2018
- Developing and maintaining a work environment that
and Directorate of
raises the confidence of employees, motivation and job
employees’ Administration.
satisfaction; 7,200 Year 2019
motivation
- Improving and maintaining the welfare of employees;
7,200 Year 2020
- The implementation of training programs for newly
appointed directors as well as the experienced ones.
Assessing the efficiency and effectiveness of such 7,200 Year 2021
training;
In continuance
35,510 Total
- Improving the process of career development and
opportunities offered Financing State
- The organization of high-level management in the Tax source Budget
Administration.
- Development of long-term programs for professional
training and career development of employees.
Sub-objective Activities Term IP Responsible TADAT Costs in Years
structures Recommendation (000/ALL)
3.3 - Using a systematic approach to select and adapt structures 2018 IP2 All Direc- POA 1 “The 58,000 Year 2017
Maintaining or processes through the analysis of efficiency and torates and integrity of
optimal effectiveness of the organizational changes, including cost- Internal Audit the registered 47,400 Year 2018
processes benefit analysis and measurement of the effectiveness of the Directorate. taxpayer base”,
and structure implementation of those changes; “Accurate
46,700 Year 2019
of the Tax and reliable
- Development of a system for the efficient analysis of regional 2017
Administration information
directorates, including analysis of regions with higher 56,000 Year 2020
for the
administrative costs;
taxpayer” POA
- Development of systems for financial management and control, 3 “Supporting 56,000 Year 2021
including annual review and update existing orders in time, voluntary
guidelines, procedures, rules on the functioning and other rules compliance” 264,100 Total
of the Tax Administration, in connection with their implementa- POA 6 “Report
tion, overlapping and quality; of the exact Financing State
- Organization of regular and periodic analysis of the statements” source Budget
In continuance
performance of the Central Tax Administration on basic POA 8 “Fruitful
and auxiliary functions in order to identify opportunities for management
improvement; of income”,
“Suitability of
- Development and implementation of standards related to all 2019 accounting
activities of the Tax Administration; system of tax
- Improving the quality of the Tax Administration Information 2018 IP1 revenues”
Systems. Establishment of a system to assess the accuracy IP2
of the data managed by the Tax Administration;
- Switching to electronic document management in 2019
accordance with legal provisions;
- Development of computer infrastructure of the Central Tax IP5
Administration and information systems, in order to ensure
In
availability, reliability and security of data and information.
continuance
Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
2526
Sub- Activities Term IP Responsible TADAT Costs in Years
objective structures Recommendation (000/ALL)
3.4 - Implement a structured approach in relation to In Project Manage- POA9 “Account- 8,042 Year 2017
Development the review, prioritization, expansion and update of continuance ment Director- ability and trans- 8,042 Year 2018
and Administration partnerships with other authorities; ate, Directorate parency” 8,042 Year 2019
improvement of Information 8,042 Year 2020
- Increasing electronic interaction and exchange of 2018 IP8
of Technology, Legal 8,042 Year 2021
information with other administrations, including
partnerships Directorate
integrated administrative model of services, and
40,210 Total
participation in national projects;
- Participation in the development and growth of the In IP5 Financing State
contribution of the Central Tax Administration of continuance source Budget
E-Governance activities in Albania;
- Creating electronic cooperation and interaction with 2021
EU Member States, institutions of the EU, and other
countries;
- The effective implementation of the commitments of In
the Administration in connection with its participation continuance
in international agreements and programs and bilateral
agreements;
- The positioning of the Tax Administration on the world 2020
map of Tax Administrations.
Sub- Activities Term Strukturat Kosto në Year
objective Përgjegjëse (000/lekë)
3.5 - Ensuring appropriate working conditions and modern In continuance Directorate of 17,180 Year 2017
Modernization facilities for employees of Administration; Administration
and - Provision of adequate and professional work tools; 17,180 Year 2018
renovation of
- Taking necessary actions to control energy use and 2019 18,000 Year 2019
premises
equipment with technical certificates of Administration
owned facilities. Taking the necessary measures to ensure 18,000 Year 2020
a high level of efficiency of use of energy while reducing
environmental impact by reducing consumption of 18,000 Year 2021
resources;
- Improving the capacities of regional archives, supplying 2020 88,360 Total
them with automated systems that will allow maximum
use of space, increasing the efficiency of storage Financing State
management process. source Budget
Directorate General of Taxes / STRATEGIC PLAN 2017 - 2021
27Str. “Gjin Bue Shpata”, Tirana-Albania www.tatime.gov.al
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