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Tax collection which is efficient and convenient for people, businesses and Estonian stateValdur LaidDirector General
What does people’s tax compliance depend on?
Simple tax system
Financial risks
Attitudes, knowledge, sense of fairness
Relations between tax authority and taxpayer
2
Our policy Taxes are paid, not collected We support people with trustworthy
cooperation We make payment of taxes easy and
automatic in the best possible way Info on the payment of taxes is always
available in an appropriate way Our activities are aimed at increasing
the future tax base3tax receipt
coop
erat
ion
4
Short-term objectives
Long-term objectives
Fair tax competition and reduction in the
tax gap
Expected and increasing tax
revenue
Simple and convenient
services
Enterprises’ certainty in
their tax and
customs matters
Pioneering organisation and developing people
5
Short-term objectives
Expected and increasing tax
revenue
Well-functioning tax and customs services
Key services for taxpayers
Surveillance of tax compliance
Forecasting and disclosure of tax information
Our focuses
Tax information– overview to business operators ofthe tax environment and data
STATISTICSincluding specific comparisons by
enterprises
RISK ASSESSMENTTax compliance and likelihood of
falling under fiscal control
BACKGROUNG INFORMATION
Public information and the datadisclosed to the extent permitted
by the counterparty
TAX MORALE SUPPORT TAX BASE
Indicators: Turnover Profit Number of employees and salary level
(social impact) Increase in export markets Likelihood of termination of activities
Forecasting enterprises’ performance: the state can react to risks thussupporting business
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Short-term objectives
Fair taxcompetition and reduction in the
tax gap
Concealed division of profitEvasion of labour taxes (concealed
salary)Tax offenceBlack market (excise goods and
narcotics)
Our focuses
Evading labour taxes under cover of a single-member private limited liability company
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Example of the concealment of actual employment relationship:
Result: 635 new salary receivers, labour taxes €4,3 million
New Public Procurement Act allows to exclude businessesfrom construction market that pay envelope salary
We estimate that ~25% of construction procurements’ turnover is made by contractors that pay wages which are <70% of sector’s average
A contracting authority has to require explanations if the average wages of a tenderer or its subcontractor is less than 70% of the construction sector’s average wages
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Long-term objectives Simple and convenient
services
Timetable of new e-ETCB develompent
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2016 2017 2018
e-ETCB stylebookInternet commerce
VAT registerEstonian CustomsTariffRevenue stampssystemPayroll data
New Personsadministration and authenticifation systemReflecting dataNew taxation solutions
2019
New e-ETCB environment- desktopsNew FIDEKCommunication and mailbox
Tax returns will be replaced by information-basedexchange of data
DATA COLLECTION
ETCB receives datafrom business
software and thirdpersons
CALCULATING TAX LIABILITY
ETCB calculatesthe amount of
taxes on the basisof the received
data
SENDINGe-INVOICE
PAYMENT OF TAXES
ETCB sends e-invoice with thecalculated tax
amount to the bank
ETCB discountsthe amount fromthe customer’s
bank account and informs the client
fuel information system
reporting 3.0
declaration of postalparcels
bank transfer based taxing
Filing tax returns is becoming a background operation
Technological solution to the movement ofpersonnel and accounting data, aiming at minimal effort and simplicity
Automation of filing payroll and workforcedata will be completed in 2018
Reporting 3.0: workforceand payroll data start moving automatically
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Long-term objectivesEnterprises’ certainty in
their tax and customsmatters
Consultation-based control processCooperation with business associations
and other stakeholders to create faircompetition environment
Common surveillance capacity of theEU internal market (including theprotection of internal border)
Our focuses
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Short-term objectives
Long-term objectives
Pioneering organisationand developing people
Our focus
Dedicated and responsibleemployees
Leaders and leadership assupporter of people’sdevelopment
ETCB image as an employer21
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Short-term objectives
Long-term objectives
Fair taxcompetition and reduction in the
tax gap
Expected and increasing tax
revenue
Simple and convenient
services
Enterprises’ certainty in
their taxand
customsmatters
Pioneering organisationand developing people
Thank you! Questions?
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