Page 3 - Self-Service for Tax Compliance

Dear Readers,

It is my great pleasure to present to you a new IOTA publication. This e-
book contains articles on the subject of “Self-Service for Tax Compliance”.

Tax administrations are in a process of increasing the use of modern information and
communication technology to improve taxpayer services, compliance, and internal
efficiency. The introduction of self-service channels is one way towards more efficient
services. If developed and implemented in the right way self-services would be considered
as improvements by most taxpayers and lead to better compliance. Such solutions can
make tax administrations more cost-effective with less need for human-to-human
interaction. To achieve this, tax administrations need to engage and cooperate with the
users, software developers, tax intermediaries and other stakeholders. This kind of
cooperation is the focus of this e-book.

The articles in this e-book are centred around the topic of self-service for tax compliance
and examining it from different points of view. The first three articles describe the
experience of designing and/or implementing e-services, its results, challenges and impacts.
The authors examine the experiences of France, Spain and Lithuania to present how
taxpayers can be encouraged and supported by tax administrations to use e-services. Two
more articles focus on the importance of collaboration with other stakeholders when
improving service for taxpayers. Through the impressive results of Norway and Azerbaijan
you can gain information about the added value that cooperation, early involvement and
awareness-raising bring in creating new service that facilitates taxpayers’ compliance. The
same issue, the importance of cooperation, is examined in the two other articles but on an
international level. You will find an overview from the position of international businesses
(Grant Thornton) and an international organisation (the Organisation for Economic Co-
operation and Development) about enhanced relationships and cooperative compliance in
Europe for better tax services. Our Irish author presents two case studies (Local Property
Tax and Home Renovation Incentive) showing how the positive impacts of reducing
legislative and administrative complexity create innovative solutions for the delivery of self-
service.

I would like to express our gratitude to these contributors who shared their thoughts and
experiences in this e-book:

Mr Vincent Mazauric (Deputy Director General, General Directorate of Public Finances,
France)

Ms Ana Arce García (Deputy Director of Planning and Coordination Management
Department, Spanish Tax Agency)

Ms Asta Strazdaitė (Head of Service Administration Division of Tax Obligations Department,
State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania)

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