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at the

Bulgarian National Revenue Agency

Date: 31.01.2008

Location: NRA, Bankya, BG

E-Services in Europe – Study Results

E-Government in service to the taxpayers - developing and enlarging on-line administrative

services

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Main Topics:

1. Characteristics of e-services portals for e-tax applications

2. Outlook on European developments

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1. Characteristics of e-services portals for e-tax applications

Consolidated results of a study analysing e-services in 17 EU countries

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Presentation of Results & Findings from the Research made

Data collection methodology for the Study

What is „best-practice“ in Europe

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Data collection methodology for the Study: Source search methods

Web-based survey

Literature search

Email interviews

Telephone interviews

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Aspects analysed by the StudyStrategic aspects for e-services providers

Target groups for applying e-services

Related social services included/connected

Other public services offered by the tax portals

Typical solutions implemented in portals

Types of registration solutions

Authentication types

Types of taxes handled by the applications

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Strategic Aspects

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Simplified procedures.

24-hour service.

Quality, immediate and efficient service.

Improved and quality information to the taxpayer regarding tax matters.

Use of modern technology for the submission of Income Tax Returns.

simplified procedures, shorter processing times and reduction of manual operations;

simplified tax account management for administration employees

reduced maintenance costs within a modern IT environment.

User self-service for better and faster information

pay tax on-line, by monthly bank order, or by direct debit.

Companies are obliged to do all tax declarations online

Essential cost savings for tax authorities when applicants use online services

Raising a system that offers step-by-step more and more service that can be accessed exclusively electronically

Taking advantage of the situation to re-engineer the whole e-government offer

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Target Groups

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0112233

countries

Target Groups

A2A (Administration to Administration)

A2B (Administration to Business)

A2C (Administration to Citizens)

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Relations to social security services

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job Searches by labour Offices

social security contributions

handling of low-income payments

procedures related to handicapped

savings and investment products

war pensions

pension fund messaging

health services

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Relations to other administration services

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personal documents

car registration

building permission

declarations to the police

handling of cadastre data

ordering Fiscal Receipt Books

change of register

partnership registration

Business Branches Registry

moving announcement

enrolment to Higher Education

certificates (birth, marriage, decease, etc)

public libraries

businesses have to submit invoices issued to state authorities online

cadastre information and messages

decease registry

public keys

forestry and agricultural adjustments

car registration adjustments

public budgeting and accounting adjustments and consolidation

aAdjustment of identification codes

church tax

different municipal taxes

car tax

data transfer and services offered in connection with income and VAT statements

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Typical solutions implemented in portals

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Which are the typical solutions implemented in the e-tax portals?

012345678

application types

number of applications

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Types of registration solutions

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Data Security Solutions

0

2

4

6

8

10

A single identificationnumber is assigned to

every newborn

single identification numberusually used as primary

key in almost everygovernmental IT system.

Cell Phone (A1 Signature) Username and password. Electronic ID (eID).

types of solutions

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Authentication types

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Authentication types

2

9

8Taxisnet RegistrationForm

Authentication via Useridentification and PIN

eID or electroniccertificate

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Types of taxes handled by the applications

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Types of taxes handled

0

2

4

6

8

10

12

VAT Tax Return for employee

Tax Return of aself-employed

person (freelancers)

Tax Return of aPartnership

Tax Return of aCompany

The Employer’sReturn

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Outlook on European developments

1. Ten years of e-taxation experience in Denmark

2. The e-tax portal in France

3. Your Europe

4. Communication and Information Resource Centre for Administrations, Businesses and Citizens

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E-Taxation Denmark

A look-back on ten years of history 1996 - 2006

Case Study

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system that has grown from a telephone based voice response system to the present-day Internet based platform with digital signatures

income tax system compiles data from various sources such as the employer and various institutions such as banks, social welfare authorities etc. to the tax authorities to produce a preliminary tax declaration for each citizen and subsequently sends it by post to them

citizens can make changes automatically through the Internet or the telephone "SelfKey" system, or by traditional post

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Objectives

The eGovernment strategy of the CustomsTax authority in Denmark has three objectives:

To be a driving force in the development of the digital society.

To be open for cross-organisational change. To improve and develop its own services.

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ICT and other resources 30-year history of computerisation and digitalisation the complex of ICT systems consists of over 100 different

systems or system components the ICT solution used by CustomsTax is therefore one of

the most complex solutions deployed in Denmark the major parts of the ICT system have been developed

by the companies CSC and KMD the systems developed by CSC can be grouped into six

"patterns" all using the same platform, systems development environment and integration infrastructure.

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Learning points and conclusions

The increased digitalisation and individualisation of public services since 1990 has resulted in more and more citizens adopting the online use of those services. The strategy of reducing citizen workload in processing tax has lead to increased acceptance for the tax system itself.On the other hand, an ongoing criticism is that calculating income tax is now so complicated that most citizens aren't capable of recalculating the tax themselves and checking up on the authorities information and calculations.Since such a large proportion of taxpayers can meet their obligation by remaining passive, criticism of the tax system itself and as a whole is reduced - people do not feel they have any control over the process anyway. 

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Personalized Portal for e-taxes in France – online demonstration

http://www.impots.gouv.fr/portal/dgi/home;jsessionid=BFXWX0AOJ52ULQFIEMQSFFOAVARXAIV1?pageId=home&sfid=00&DPSLogout=true&_requestid=3038910

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xx

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Your Europe

http://ec.europa.eu/youreurope/

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The aim of this action is the provision to European citizens and enterprises of public online information and services with a cross-border dimension.

Services should be offered to both EU citizens and enterprises in real-life situations (for example citizens wish to work or study in another MS, or EU enterprises wanting to move or open a new branch in another MS).

The portal will therefore assist EU enterprises and citizens wishing to settle in another Member State or to perform their activity in a pan-European context.

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Communication and Information Resource Centre for

Administrations, Businesses and Citizens – a possible example for inter-agency cooperation (A2A)

http://circa.europa.eu/

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CIRCABC aims to provide administrations, businesses and citizens with an online ‘virtual workspace’. This tool is used to provide effective and secure services to share resources and documents.

CIRCA forum is used by:

•38 DG or EU commission services

•15 other institutions or decentralised bodies

•12 inter-institutional projects

•Number of interest groups 2060

•Number of documents 550 000

•Number of users 76 200

•Average request/day: 94 414

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Conclusions

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offering a large range of services on the portal

applications should allow for intuitive moving and logical work flows

stable applications not asking for sophisticated or alternative ways of data entry or information retrieval

clearly visible distinction between the web pages of the three main user groups (citizen, businesses, administrations)

importance of user self-service is constantly increasing

pre-filled-in tax declaration become fashionable

E-tax applications should develop alongside a trend

e-tax services don’t stop at country borders

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We thank you very much for your attention!