Swedish experience on tax management and

coordination between State, Regional and Local tax

administrationEUROsociAL in Brasilia

April 17-20, 2007

Sten FannbergSenior Adviser to the Director General

Swedish Tax Agency

Missions in foreign countries

1985-1992 Tanzania1989-1993 Vietnam and Laos1993, 2001- Russia1993-1994 Botswana1994-2000 Zimbabwe1998-2004 Tanzania2004- Albania2007- Philippines

Roles and connection between the Government and the Swedish Tax Agency

The organisation of the Swedish Tax Agency and its tasks

Management of the Swedish Tax Agency

Headlines

Roles and connection between the Government and the

Swedish Tax Agency

ParliamentGovernment

Ministryof Finance

Swedish Tax AgencySwedish Tax Agency

SwedishEnforcement

Authority

Organization

The planning process

Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec

Operational Planning

Allocations of funds (p) Allocations of funds

Budget BillSpring Budget BillBudget Petition

Appropriation directions

Annual Report

StrategicPlanning

Contract with Regional Tax

Superintendent

1 of JulyReport on the first six months

1 of JulyReport on the first six months

Result dialogue with the Minister of FinanceResult dialogue with

the Minister of Finance

Ongoing dialogueOngoing dialogue

Annual reportAnnual report

Reports to the Government 5 times a year – financial forecast

Reports to the Government 5 times a year – financial forecast

Governmental follow-up

The organization of the Swedish Tax Agency and its tasks

Background

National Tax Board + 144 Tax Authorities

+81 Enforcement AuthoritiesNational Tax Board + 144 Tax Authorities

+ 24 Enforcement AuthoritiesNational Tax Board + 24 Tax

Authorities + 24 Enforcement Authorities

National Tax Board + 10 Tax Authorities

+ 10 Enforcement AuthoritiesSwedish Tax Agency +10 Enforcement Authorities

Swedish Tax Agency + Swedish Enforcement Authority2006

2004

1999

1991

1988

1987

Uniformity = alike

Application of rules

Treatment

Compliance

Service

Efficiency and flexibility

Focus on production Maximum use of

resources across the country

Why one Agency?

Management and organization

Director-General – Mats Sjöstrand

Deputy Director-General – Katrin Westling Palm

Head office in Solna

Regional divisions

Swedish Tax Agency

Head office

Large Tax Payers Office

7Tax

Regions

Operations Support for

Tax and Enforcement

7 Regions Northern Region Central Region Mälardal Region Stockholm Region Western Region Eastern Region Southern Region

Mälardal Region

Stockholm Region

Eastern Region

Southern Region

Western Region

Central Region

Northern Region

Swedish Tax Agency - Regions

Management Staff Communications Staff

Development Staff Security Staff

Human Resources Staff IT Staff

Director – General

Legal Department

Production Department

Head Office

• Taxation

• Population registration

• Property taxation

• Crime fighting

• Estate inventories

Swedish Tax Agency

Management of the Swedish Tax Agency

Vision

Goals 2012

Short-term goals

Activities

Values

Commission

Strategie

s

Strategic planning

Operational

planning

Commission – appropriation directions

Policy objectives (Tax, Customs and Enforcement)

Secure taxes with in the rule of law and in an efficient way and at the same time pursue simplicity and prevent crime

Vision

A society where everyone is willing to

do their fair share

1. Reduce the tax gap by half2. Citizens and companies have confidence

in the Tax Authority 3. Citizens and companies consider that we

have a good attitude4. We are the best Tax Agency within OECD5. We are a public and interacting e-

administration6. We have competence and staff on the

basis of needs and changes in the activity

Goals 2012

Short term goals

At least 90 % of those who contact Skatteupp-lysningen and Servicejouren are satisfied with the service, treatment and the substance of the answer

At least 50 % of those who can, actually deliver the income-tax return in electronic way

Shorter time to handling cases

Examples from the operational plan for 2007

Activities Activities contribute to reaching goals in

long and short term

Activities are planned and carried out both

in the head office and in the tax regions

Some activities are planned by the head

office to secure that the tax regions

perform a certain activity

Example: The tax regions shall conduct a

certain number of audits

Internal follow-up

jan feb mar apr maj jun jul aug sep okt nov dec

QUARTERLY FOLLOW-UP

ANNUAL FOLLOW-UP

MONTHLY FOLLOW-UP

RESULT CONTRACT

Monthly presentation on intranet

Our values

Active

Reliable

Helpful

Content of the strategy

Right from the start Difficult to make mistake Difficult to evade Trust in the Tax Agency is important Influencing behavior Base actions on knowledge

Thank you for your attention!

Muchas Gracias!