Statement of Intent - 2004 - Part 1
Choosing the right activities to achieve our outcomes - pages 15-16
Three distinct capabilities that are integral to Inland Revenue have been identified.
Figure 10 -
Core capabilities
Capability to understand financial information in a tax context
This is based on our role as a revenue collection agency, which requires us to understand financial information in a tax context, to enable us to assist and improve compliance levels.
Capability to build and deliver processes
We have, over a number of years, maintained and enhanced our ability to be innovative in the way we design and deliver high volume processes. We have strong process and project management ability with proven cost-effectiveness internationally in a range of business processes.
Capability to support compliance
This capability is based on our role, reputation and culture. The majority of taxpayers and other customers meet their obligations of their own accord. We facilitate and encourage this through:
- the systems, processes and deterrents we have in place
- the rules we as individuals operate under to ensure that the community regards us as professional, approachable, effective and efficient--these include our Charter and our Code of Conduct
- our organisational knowledge, practices and expertise that supports and, when needed, takes action to ensure compliance.
Our compliance model
Helping us to understand how we maintain and encourage an environment where taxpayers and other customers meet obligations of their own accord is our compliance model (Figure 11).
The model promotes a more tailored, responsive approach to taxpayers and recognises the external factors that influence taxpayer compliance attitudes and behaviours. The model is a reflection of compliance generally and therefore can apply equally to the payment of child support and student loan repayments.
One of the key concepts behind the compliance model is ensuring that the tax system and administration is designed to facilitate compliance among the majority of taxpayers who do voluntarily comply or who aim to comply with the law, at the same time ensuring that appropriate sanctions apply for deliberate non-compliance.
However, these sanctions exist not just to manage non-compliance and to encourage future compliance by these taxpayers. They also encourage compliance from the taxpaying population generally, because knowing there are sanctions that are actively enforced encourages confidence in the tax system and is one of the reasons that people will choose to comply with the law.
Figure 11 -
Our compliance model
Click on the image below to see the full size:
Other pages in: Statement of Intent - 2004 - Part 1
- What we strive to achieve - pages 10-11
- What we strive to achieve - pages 12-13
- What we strive to achieve - pages 13-14
- Choosing the right activities to achieve our outcomes - page 15
- Choosing the right activities to achieve our outcomes - page 17
- Choosing the right activities to achieve our outcomes -page 18-19
- Policy and legislation - page 19
- Inland Revenue's Charter - page 20
- Strengthening our customer focus - page 21
- Strengthening our customer focus - page 22
- Strengthening our customer focus - page 23
- Strengthening our customer focus - pages 24-26
- Strengthening our customer focus - pages 26-27
- Strengthening our customer focus - pages 27-28
- Enhancing our services - pages 29-30
- Enhancing our services - pages 31-32
- Enhancing our services - pages 32-33
- Ensuring we have the right capability - pages 34-35
- Ensuring we have the right capability - pages 36-37
- Ensuring we have the right capability - pages 37-39
- Ensuring we have the right capability - pages 39-40
- Mitigating risk by strengthening governance - pages 41-42
- Measuring and evaluating our performance - pages 43-44
Date published: 16 Nov 2004
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