Presentation - International Conference on Taxpayer Rights
Fostering voluntary compliance Motives matter Lennart Wittberg, Swedish Tax Agency I trust the Swedish tax agency Jag har förtroende för Skatteverket 100% 90% 80% 3 12 8 23 70% Don’t agree Instämmer ej 60% 50% 40% 83 Neither Varken eller 68 30% Instämmer Agree 20% 10% 0% 1 2006 Private individuals 2012 2 2 2012 No opnion Ingen uppfattning The tax agency is successful in finding hidden income Businesses love the tax man The tax agency has the strongest brand Swedes love the tax agency even with the second Högsta ServiceScore 2012, 2013world, och 2014 highest tax burden in the how is that ”Skatteverket är den mest servicevänliga possible? myndigheten - i klass med de bästa privata företagen!” “If possible, I would hide income from taxation” I would Neither I would not No opinion 4 Private individuals 2012 Strategic direction of the Swedish Tax Agency • 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 Active Trustworthy Helpful Slippery slope model Perceptions of power • Coercive power Compliance through intimidation Reduces the willingness to comply • Legitimate power Compliance through fairness Increases the willingness to comply Impact on behaviour Behaviour is influenced through social norms Behaviour is influenced through intimidation Supporting norms is the purpose Deterrence is the purpose Increases the willingness to comply Reduces the willingness to comply Legitimate enforcement Builds trust Coercive enforcement Destroys trust Voluntary Coercion High level of compliance Ideal use of enforcement Perceived risk of detection Enforcement Behaviour Social norms 9 Personal norms Why trust increases after an audit Reasons Number of answers Correction errors Correct and fair treatment High level of competence Good that audits are conducted Good cooperation Professional Treated with respect and politeness Good dialogue 0 10 20 30 40 50 60 70 80 90 100 Procedural justice Procedure The perception of the procedure decides the perception of the outcome Fairness, impartiality and respect are important Outcome We want to support honest behaviour We will make sure that others comply
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