INNOVATIVE APPROACHES to Promote Voluntary Tax Debt Payment - Support and Assistance to Debtors
INNOVATIVE APPROACHES to Promote Voluntary Tax Debt Payment - Support and Assistance to Debtors
This task team was exploring the various approaches that IOTA member administrations’ adopt to support and assist the debtors. This report is an attempt to capture in a particular time frame the responses that various tax administrations have undertaken to support the cash flow and prevent the accumulation of debt. This report sets out to identify the various responses that tax administrations have undertaken, gives a short description of the policy or strategy supporting the response and gives some indication of its success. In particular the report focuses on the extent to which various tax administrations attempt to influence the behaviour of taxpayers, particularly those who want to pay but are unable at a particular point in time due to external financial difficulties.
The replies were analyzed and the content of the report attempts t o reflect as accurately as possible the main findings. However, as this report is based on data provided by IOTA member tax administrations participating in the series of surveys conducted in 2013 and in beginning of 2014, some of the findings may not reflect the developments undertaken in various IOTA member tax administrations since the report was compiled. During the development of the material used in this publication, input was provided by the members of Area Group on Debt Management, who supported the efforts to collect experiences of using innovative ways to support and assist tax debtors and encourage voluntary compliance. We would like to thank them all, but more specifically the five Task Team members, Eddie Horgan, Ireland; Bruno Dufayard, France; Sandra Serste-Boelman, the Netherlands; Joao Pedro Vieira Cordeiro, Portugal and Tanja Vukovic, Sweden, who compiled this report.
