The document discusses the transformation of the Irish Revenue Commissioners through a major restructuring process in the late 1990s and early 2000s to create a more customer-focused and technology-enabled tax administration organization. It overhauled the organization's structure, processes, and systems to provide a unified view of taxpayers and improve customer service, while also increasing tax compliance through the use of new technologies. The changes helped Revenue transition to being a more modern and efficient public body.

1. T ransforming a L arge O rganisation - the successful experience of the Irish Revenue Commissioner s IPA October 2008

3. By three methods we may learn wisdom: First, by reflection, which is the noblest; Second, by imitation, which is the easiest; And third, by experience, which is the bitterest. Confucius

7. Apples + 10% Vat

8. Fair? Efficent? Complexity? Impact on the market? How much? Compliance Costs? Evasion? Deterrence? Redistribute Wealth? The perfect tax system? Certainty? Convenience?

10. Samuel Johnson’s Dictionary 1755 “ Excise ….a hateful tax levied upon commodities and adjudged, not by the common judges of property but by wretches hired by those to whom the Excise is paid.”

15. Incoherent Claims, reliefs, allowances, entitlements, etc. VRT CRO Tax Clearance VAT PAYE / PRSI Returns (All) Income Tax Corporation Tax Start up Visit Certification Payments Refunds Inspection Admin. Policy Excise Licence CG’s CI’s Local Coll. Nenagh Custom House P35’s TFA’s Payments EFT CI’s CG’s Local Coll. Enforcement Enforcement CG’s Local Coll. Enforcement Same as for VAT Vat Refund BIK CI’s CG’s C&E CI’s Taxpayer (e.g. Publican)

16. How we saw a Customer

18. Customers East & South East Region South-West Region Border Midlands West Region DublinRegion Before After Taxes & Duties / functional hybrid

19. Coherent Taxpayer (e.g. Publican) Revenue District

20. Before After

22. Divisions & Reporting Relationships Strategic Planning Human Resources ICT and eBusiness Operations Policy & Evaluation Investigations & Prosecutions Revenue Solicitor Chairman Commissioner Commissioner Collector General Customs Direct Taxes Policy & Legislation Direct taxes Interpretation & Internationall. Indirect Taxes Border Midlands West Region Dublin Region East South-East Region Large Cases South-West Region

25. The art of taxation consists in so plucking the goose as to obtain the largest possible amount of feathers, with the smallest possible amount of hissing. -- Jean-Baptiste Colbert

26. Common functions across taxes Registration Returns Assessment Collection Caseworking/Intervention/Management Information PAYE/PRSI Employers PAYE Employees Value-Added Tax Income Tax Corporation Tax Others >

27. Registration Returns Collection Assessment Intervention Management MIS Registration Returns Collection Assessment Intervention Management MIS Registration Returns Collection Assessment Intervention Management MIS Tax 1 Tax 2 ..Tax n From multiple disparate systems Still have to cater for certain individual tax characteristics Tax 1 Tax 2 ..Tax n Old systems – would have had to be replaced individually in any case CRS ITP AIM CIF ROS To a single integrated framework Common Registration Common Returns, Collection etc Common Caseworking Common Business Intelligence … then Internet enabled

29. … ...whether dealing with transactions, case-working, doing analysis, or looking up registration details Provides consolidated customer view at all times

34. Restructuring – The Process Spring 2001 Spring 2003 Plan High-Level Design Project Board Detailed Design Project Board Implementation Plan Project Board Implementation Communication Consultation

38. Total arrears as % of total gross receipts Total arrears as % of total gross receipts decline in arrears: from 37% to 1.9% in 2007

39. “ We trained hard….but everytime we formed up teams we would be reorganised. I was to learn that we meet any new situation by reorganising. And a wonderful method it can be for creating the illusion of progress while producing confusion, inefficiency and demoralisation” Petronius Arbiter, 22-66 A.D.

42. To tax and to please, no more than to love and to be wise, is not given to man Edmund Burke, On American Taxation , 1775, Graduate of Trinity College, Dublin.

43. Analysis of our Experience Any useful lessons for you?

47. Task Structure Culture/Reward Mechanisms Process Individuals Technology ICT Strategy Output Organisation Framework

49. Specific individual behaviour at work is as likely to arise from the nature of the role which the individual occupies, its relation with other roles, and with the entire structure of the social system within which that role is positioned, as from the personality of the individual – Wilfred Brown, Organisation , 1971, p.23

51. Openness, frankness, genuine disclosure of objectives and of information works well in a pure task culture but they can put one at a big disadvantage in interactions with the more bargaining approach of the role or power culture - Handy, p. 244

57. How can you win? The Common Herd being wise after the event will say either: ” How easy, why think twice about so obviously correct an operation” or will say: “ Criminal idiots to attempt the impossible” - General Sir Aylmer Hunter Weston, 29 th Division, April 1915, before the Gallipoli Campaign

58. “ It is not the strongest of the species that survives, not the most intelligent, but the one most responsive to change” Charles Darwin “ An té nach bhfuil láidir, ní foláir do bheith glic”

59. Questions?