Extending the uptake of the Cooperative Tax Compliance Programme in Belgium and Poland

With this project, the European Commission provided support to the Federal Public Service Finance Belgium and the Polish National Revenue Administration for extending the uptake of the Cooperative Tax Compliance Programmes (CTCP) in Belgium and Poland.

Context

The project responds to the need to increase the efficiency and transparency of tax systems among members of the European Union, which are key to stimulating economic growth and building public confidence.

The project involves a collaboration between the Federal Public Service Finance Belgium in Belgium and the Polish National Revenue Administration in Poland, who are implementing the CTCPs based on open dialogue and cooperation with the key categories of businesses.

The aim of the project is to develop and implement a strategy to extend the CTCP to make it more attractive and beneficial to stakeholders. The project is in line with the tax policy objectives of the European Union, specifically the European Commission Action Plan on Fair and Simple Taxation which aims to ensure fair and simple taxation across Europe.

Support delivered

At the end of the 18-month project, each beneficiary authority has at their disposal the following Deliverables:

• Feasibility analysis concerning different scenarios to extend the CTCP and encourage more entities to participate.
• Strategy and action plan included the desired vision of the CTCP and roadmap to a greater uptake of the programme.
• Guidelines for the beneficiary authorities concerning a comprehensive Tax Control Framework (TCF) analysis, as well as a set of practical tools to train the future TCF auditors;
• Communication strategy and communication materials aiming to increase the visibility and popularity of the CTCP, tailored to particular stakeholder group.

Results achieved

The technical support will aid the beneficiary authorities to increase the uptake of the Cooperative Tax Compliance Programmes in Belgium and Poland. The project should contribute to strengthening the capabilities for assessing the Tax Control Framework and for upscaling the visibility of CTCP. The above would over the longer-term contribute towards more efficient and effective tax administrations, improved tax collection and a better economic environment due to enhanced tax certainty for large businesses.

The support delivered enhanced the understanding and capability of the potential development of the CTCP among tax authorities in Belgium and Poland, while also exploring the prospect of broadening the scope of participating entities. Beneficiaries received comprehensive guidance and tools to effectively implement the changes to the programmes, along with a strategic approach for communicating these changes to key programme stakeholders.

More information on the Polish Cooperative Tax Compliance Programme can be found here: Program współdziałania (podatki.gov.pl)

More information about the Belgian Cooperative Tax Compliance Programme can be found here: Co-operative tax compliance programme