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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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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!