Voluntary tax compliance. Skatteverket and the Swedish culture. Cooperation between DIAN and Skatteverket / Anders Stridh & Lennart Wittberg - Swedish Tax Agency
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Voluntary tax compliance. Skatteverket and the Swedish culture. Cooperation between DIAN and Skatteverket / Anders Stridh & Lennart Wittberg - Swedish Tax Agency
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Voluntary tax compliance. Skatteverket and the Swedish culture. Cooperation between DIAN and Skatteverket / Anders Stridh & Lennart Wittberg - Swedish Tax Agency
- 1. Voluntary tax compliance Cooperation between DIAN and Skatteverket Anders Stridh & Lennart Wittberg, 1 – 5 June 2015
- 2. Skatteverket and the Swedish culture
- 3. Skatteverket Region Stockholm Region Large taxpayer Region West Region East Commissioner Region South Region North Advisory Council Internal auditors IT- department Finance department Administrative department Legal department Tax department Communication department Region Middle 3 10 500 employees 170 billion Euros in total tax revenue
- 4. Steering structure Parliament Government Ministry of finance Skatteverket 4 Government agencies in Sweden have a high degree of autonomy
- 5. Generally speaking, would you say that most people can be trusted or that you need to be very careful in dealing with people? Baserat på World Value Survey
- 6. Generally speaking, would you say that most people can be trusted or that you need to be very careful in dealing with people? Baserat på World Value Survey
- 8. 8
- 9. The good society index 9
- 10. 10
- 11. 11
- 12. 12
- 14. From cops against robbers to service for clients in 30 years
- 15. 1970 19901980 2000 Enforcement Service Balance between enforcement and service Right from the start Trust Taxpayer focus 2010 The development of the Swedish Tax Agency Right from the start Trust Focus on environment
- 16. Strategic direction of the Swedish Tax Agency Implemented 2006, updated 2012 • Vision A society where everyone is willing to do their fair share • Contributions – We nurture the willingness to comply – We earn the trust of the taxpayers – We are working to ensure that all pay the right amount – We make it easier and smoother to comply HelpfulTrustworthyActive
- 17. Voluntary compliance Enforcement Tax gap + + Theoretical correct tax 90% 1-2% 8-9% Lost taxes Expensive taxes Cheap taxes Voluntary compliance is the goal
- 18. Strategy - main content • Respect • Right from the start • Easy to comply and difficult not to comply • Prevent, support and automate • Cooperation • Attractive employer
- 19. Högsta ServiceScore 2012, 2013 och 2014 ”Skatteverket är den mest servicevänliga myndigheten - i klass med de bästa privata företagen!” The tax agency is successful in finding hidden income Businesses love the tax man Swedes love the tax agency even with the second highest tax burden in the world, how is that possible? The tax agency has the strongest brand
- 20. Trust in some mayor Swedish government agencies Tax Social insurance Migration Employment
- 21. 21 Jag har förtroende för Skatteverket 1 2 68 83 23 12 8 3 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2006 2012 Instämmer ej Varken eller Instämmer Ingen uppfattning Private individuals 2012 I trust the tax agency Don’t agree Neither Agree No opnion
- 22. Businesses 2013 I am treated well by the staff at the tax agency I am treated well by the staff at the tax agency Don’t agree Neither Agree Don’t agree Agree
- 23. “If possible, I would hide income from taxation” 23 Private individuals 2012 I would Neither I would not No opinion
- 24. ”The tax agency is good at combating tax evasion” Private individuals 2012 No Yes No opinion Neither
- 25. Right from the start
- 26. Business Bookkeeping Tax return Payment Right from the start The old focusThe new focus Right from the start = early measures
- 27. Business Bookkeeping Tax return Payment Right from the start The old focusThe new focus Certified cash registers Staff ledgers Bookkeeping checks Fewer comprehensive field audits
- 28. Cash register • Introduced 2010 • Certified cash registers – All trade with cash for selling of goods and services – Cards (Visa etc) equal cash • Spot checks (unannounced) – Check if certified cash register is in place and receipts given to customers – € 1000 fine if not
- 29. Staff ledgers - Restaurants and hair dressers • Introduced 2007 • All traders must keep a ledger – Employees in/out • Spot checks (unannounced) – Check if employees noted in ledger – € 1000 fine if not
- 30. Some milestones in OECD tax compliance work Selection for audit Understand and influence behaviour Right from the start Involving and engaging Dealing mostly with tax returns Dealing with taxpayers’ environment Risk management
- 31. Right from the start is: • A compliance approach • About influencing taxpayers environment • About what is happening before the tax return is filed • Described in four dimensions: – Acting in real time and up-front – Focusing on end to end processes – Making it easy to comply – Involving taxpayers and other stakeholders
- 32. Compliance approach, summary Early measures (more upstream) Moresystemmeasures One-to-one One-to-many • Focus on increasing the willingness to comply • Focus on building trust • Focus on treating all taxpayers with respect Before During After
- 33. Norms
- 34. NORMS • Personal norms • Social norms • Descriptive social norms (what others do) • Prescriptive social norms (what others think)
- 36. Put your Money here Ice-cream in the office!
- 39. Social norms of ingroup Internalised personal norms Behaviour Possible to influence Difficult to influence
- 41. Universal principles to influence norms (Cialdini) Reciprocity: People tend to return a favor Commitment: People that commit are more likely to follow through Social proof: People will do things that they see others do Authority: People tend to obey authority figures Liking: People are easily persuaded by people they like
- 42. Reminder of towel use in regards to the environment Combined base message with „75% of guests in this hotel reuse their towels‟ Combined base message with „75% of guests in this room reused their towels‟ 26% increase 33% increase Base Message What other people do What other people 'like me' do Hotel Re-use of towels Example from research Using social norms to influence behaviour 4
- 43. How to use social norms? Always be honest Describe the desired behaviour ('you should pay your taxes on time') Tell what most people do ('most people comply') If you can't use what most people do, then you can describe an increase in positive behaviour. Tell what significant people do (’movie star X or athlete Y comply’) Tell what 'people like you' do ('most people in Bogota comply')
- 44. 44 Change in social norms in Sweden “I would evade tax if I had the opportunity” Yes Maybe No Don’t know
- 45. Why do people comply with rules? Because they want to or because they are forced to?
- 46. We can, and should, influence the reason why people obey rules Do we want it to be: 1. Because they believe it is the right thing to do (=personal norms) 2. Because they feel compelled to do it due to external incentives (= sanctions)
- 47. Some parents are coming too late More parents are coming too late Even more parents are coming too late Penalty introduced Penalty removed Moral conviction External pressure Nothing Kindergarten
- 48. Self interest Moral convictions Exernal pressure Goes with the flow Incentives No incentives Want Don’t want Why do we obey rules? Self interest works best
- 49. External pressure (incentives) can increase or decrease the individuals own moral convictions. • The moral conviction will decrease if the incentives are perceived to be controlling. • The moral conviction will increase if the incentives are perceived to be supportive.
- 50. Cooperation is the best strategy
- 51. Each member of the group receives some money The total sum are multiplied with 3 The new total sum are divided equal between the players Each player invest in a pot (0 – 100 %) How high will the investments be?
- 52. Enter punishment Each member of the group receives some money The total sum are multiplied with 3 The new total sum are divided equal between the players Every player invest in a pot (0 – 100 %) If each player has the possibility to punish free-riders
- 53. Conclusions • It is important to increase the willingness to comply • Willingness, own moral conviction, is often a stronger incentive than external sanctions • Sanctions and punishment can, but no always, support the willingness to comply • Influencing social norms is the best way of influencing peoples own moral convictions
- 54. Trust
- 55. Trust Fairness Willingness to comply Voluntary compliance
- 56. Perceived fairness is crucial for voluntary compliance • Distributive fairness. How taxes are paid and spent. • Procedural fairness. The handling of cases, not the outcome. • Retributive fairness. How non-compliers are being handled. 56
- 57. Why trust increases after an audit Reasons Number of answers 0 10 20 30 40 50 60 70 80 90 100 Good dialogue Treated with respect and politeness Professional Good cooperation Good that audits are conducted High level of competence Correct and fair treatment Correction errors
- 58. Procedure Outcome Procedural justice The perception of the procedure decides the perception of the outcome Fairness, impartiality and respect are important
- 59. Rights, obligations and opportunities -2 -16 -27 84 40 27 -100 -75 -50 -25 0 25 50 75 100 The Tax Agency makes sure that I fulfil my obligations The Tax Agency makes sure that my rights are protected The Tax Agency helps me to use opportunities Don't agree (0-3) Agree (7-10) Bas: Alla (1.002)Small business study
- 60. 60 Rights, obligations and opportunities Correlation to trust 0,19 0,62 0,52 -1 -0,75 -0,5 -0,25 0 0,25 0,5 0,75 1 The Tax Agency makes sure that I fulfil my obligations Agency makes sure that my rights are protected Agency helps me to use opportunities Bas: Alla (1.002) Negative correlation Positive correlation Small business study
- 61. 61 Jag har förtroende för Skatteverket 1 2 68 83 23 12 8 3 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2006 2012 Instämmer ej Varken eller Instämmer Ingen uppfattning Private individuals 2012 I trust the tax agency Don’t agree Neither Agree No opnion
- 62. Businesses 2013 I am treated well by the staff at the tax agency I am treated well by the staff at the tax agency Don’t agree Neither Agree Don’t agree Agree
- 63. How should the authority act? An authority should treat citizens fairly and respectfully, listening to them and communicating explanations for different actions If those being regulated are treated as trustworthy, they will repay this respect with voluntary compliance with fair rules Reciprocity
- 64. Perception is everything • Other peoples behaviour • Other peoples values • Behaviour of tax administration • Fairness • Trust in tax administration