MERGE OF COMPETENCES AND
SOCIETY: COMMUNICATION AND
RELATIONSHIP WITH TRADITIONAL
AND NEW ACTORS
CIAT TECHNICAL CONFERENCE
PARIS 18-21 October 2010
COMMUNICATION CHANNELS BETWEEN TAX
ADMINISTRATIONS AND TAXPAYERS
Necessity of new approaches in the relationship with taxpayers:
Current situation: Two fold communication:
1. Information and Assistance Services
2. Enhancement of tax conscience.
– Institutional communication programmes.
– Tax education programmes.
New challenges: Electronic government.
NEW CHANNELS OF RELATION
1. Social Corporate Responsibility
2. Agreements of Understanding for the Prevention of Tax Fraud
3. Forum of Large Businesses and Code of Best Tax Practices
NEW CHANNELS OF RELATION:
Agreements of Understanding for the Prevention of Tax
Fraud
ORIGIN: Tax Fraud Prevention Plan of 2005.
AGREEMENTS OF UNDERSTANDING: Mechanisms of corporative
or associative collaboration for the detection and fight against
inappropriate behaviour.
NEW CHANNELS OF RELATION:
Forum of Large Tax Businesses and Code of Best Tax
Practices
Enhanced relationship with large businesses.
Phases:
I.
II.
Launching of a Forum of Large Businesses.
Implementation of a consultation system to the AEAT to
determine the tax consequences of specific operations in
exchange for total transparency regarding those
operations, for enterprises subscribing that special
framework of relation.
NUEVAS VÍAS DE RELACIÓN
FORUM OF LARGE BUSINESSES:
Body for enhanced relationship between the AEAT and a limited
number of Spanish large businesses.
–
ENHANCED RELATIONSHIP: higher collaboration based on
principles of transparency and mutual trust through better
knowledge and bringing together problems arising from the
application of the tax system.
LAUNCHING: 10 July 2009.
NUMBER OF PARTICIPATING BUSINESSES: 27 entities of different
sectors.
NEW CHANNELS OF RELATION
LIST OF BUSINESSES PARTICIPATING IN THE FORUM OF LARGE
BUSINESSES
ACERINOX
EL CORTE INGLÉS
MERCADONA
ACS
ENDESA
MlCHELlN
AMADEUS IT HOLDING
FCC
NORFIN HOLDER
BBVA
GAS NATURAL FENOSA
RENAULT ESPAÑA
BANCO DE SANTANDER
GENERALI ESPAÑA
REPSOL YPF
LA CAlXA
IBERDROLA
SEAT
CAJA MADRID
IBERIA
SlEMENS
COFARES
INDITEX
TELEFÓNICA
CEPSA
MAPFRE
VODAFONE
NEW CHANNELS OF RELATION
CODE OF BEST TAX PRACTICES:
Approved on 20 July 2010
• Improve mutual cooperation between businesses and AEAT
• Enhance principles of good faith and mutual loyalty
• Application of tax responsible policies by enterprises
• Transparency and legal certainty in the application of the
law
NEW CHANNELS OF RELATION:
Forum of Large Businesses and Code of Best Tax
Practices
OBJECTIVES:
Businesses:
• Promotion of reduction of tax risks
• Prevention of tax risks generating behaviours
• Avoidance of non-compliance and litigiousity
Spanish Tax Agency:
• Increase of legal certainty for businesses through assistance in
fulfillment of liabilities
• Rise of efficacy and efficiency in tax control
Both parties:
• Reduction of litigiousity in their relations
NEW CHANNELS OF RELATION:
Forum of Large Businesses and Code of Best Tax
Practices
APPLICACIÓN OF CBTP:
There is a subscription procedure, for all those entreprises
voluntarily willing to adhere:
– CBTP is of general application to any enterprise,
part or not of the Forum.
There is a follow up procedure of its application, through the
creation of a Monitoring Committee.
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