Page 13 - Transforming Tax Administration and Involving Stakeholders

RETHINKING THE TAX COLLECTION PROCESS
IN NORWAY

By Petter Handlykken, Department for Innovation and Development, Norwegian Directorate
of Taxes
Introduction
The economic activities in the society form the basis for taxation. These activities have gone
through rapid changes over the last decades where globalisation and new technology have
been important drivers. The expectations of the citizens to the tax administration are
increasing. At the same time the administration is offered new opportunities to meet the
challenges and expectations.
Being faced with new major challenges is an opportunity to rethink the basic processes of
our administration and the way we communicate with and engage citizens in the tax
collection.
Tax administrations are usually large and powerful organisations that put substantial efforts
into their internal processes. The main internal business processes of a tax administration
may be illustrated by the following figure:

The figure can be said to represent the "home field" and "internal point-of-view" of the
administration. We are collecting information, making tax assessments and collecting
payments. Along with this we are running:

• Taxpayer information services and
• compliance enforcement services like inspections, audits and debt collection

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