Revenue Chairman on the relationships between Revenue authorities and tax advisers and business
Revenue Chairman on the relationships between Revenue authorities and tax advisers and business
The key role which intermediaries have to play in the efficient running of the tax system has long been recognised in Ireland according to Frank Daly, Chairman of the Revenue Commissioners in a speech to an international body of tax advisors in Brussels today (20/11/07).
"Both the Irish Revenue and the intermediaries have worked hard over the past 15 years or so to move on from an adversarial relationship, which was sometimes characterised perhaps by distrust and even suspicion on both sides. We are now, I believe, in "a better place" which is based to a much greater extent on consultation and engagement and anchored to a considerable degree in mutual trust and understanding."
He pointed out that tax advisers have an important role to play in fostering tax compliance:
"…Tax intermediaries have huge potential to influence the tax compliance behaviour of their clients – for good or ill. From a Revenue Administration perspective the upside of this is the support which intermediaries give to taxpayers who increasingly seek to work within, not just the letter, but the spirit of the law. The downside of this potential to influence, of course, is the temptation which some intermediaries continue to dangle in front of taxpayers in the form of aggressive tax planning options…"
He believes that there are potential benefits on all sides to enhanced relationships between Revenue authorities and intermediaries:
"We can be partners rather than adversaries in advancing fair, effective and transparent tax systems that achieve norms and standards that promote compliance, encourage investment and bring clarity and common sense to what is a complex but absolutely fundamental area of life."
[Ends 20/11/07]
[Full text of the Chairman's speech]
Notes for Editors
Confédération Fiscale Européenne (CFE) is an international body comprising 29 national organisations of tax advisers from 22 separate states
Last year the OECD launched a Study on the Role of Tax Intermediaries.
The CFE conference in Brussels this week was on the topic "Tax Advisers, Revenue Authorities and Taxpayers - Relationships and Interactions". According to CFE: "The intention of this conference is to consider how the issues debated in this context will affect the development of the relationships between Revenue Authorities, Tax Advisers and Taxpayers."