Extending the uptake of the CTCP in Belgium and Poland 

The European Commission provided support to the Federal Public Service Finance Belgium and the Polish National Revenue Administration with 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 PwC and 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, which aim 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. 

The project is funded by the European Union via the Technical Support Instrument and implemented by PwC in cooperation with DG Reform. 

Expected results

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.  

Deliverables

Deliverable 1: The inception report focused on confirming the project scope, its methodology and stakeholders, the main objective was to make the necessary arrangements to ensure the feasibility of the project.

Deliverable 2: Feasibility analysis concerning the possibility of increasing interest among companies in the CTCP in Poland and Belgium, which includes an analysis of the current state, identification of the areas for expansion of the CTCP and development of scenarios showing possible paths for the expansion.

Deliverable 3: Strategies and action plans which define the programme's vision and mission, as well as provide a roadmap for the programme extension including objectives, requirements and implementation plans in Poland and Belgium.

Deliverable 4: Capacity building on TCF by preparing and delivering training to Polish and Belgian beneficiaries on the analysis of the TCF, based on the previously developed guidelines and case studies.

Deliverable 5: Communication strategies and materials aiming to increase the visibility and value of the CTCP among key audiences in Belgium and Poland, as well as to outline the communication strategy and materials that will use a consistent, effective and customised communication approach.

Deliverable 6: Final report concluding the project by providing a summary of all previous Deliverables - the Deliverable also includes a succinct compilation of best practices, insights gained, and recommendations for future steps to be taken by the beneficiaries in both countries.

Project achievements and impact

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 about the project

You can read the documents related to the project here: