Early signaling research results: recognizing and solving problems earlier

For citizens and freelancers who fail to file a tax return, high estimates and fines often lead to (payment) problems. With reasonable estimates of income, the tax authorities can prevent people from being charged too much. This is reflected in our research early identification of (payment) problems among citizens and freelancers. The inspectorate notes that initiatives are being started within the tax authorities to identify people with problems as early as possible, but that they do not always get off the ground. This is due to the lack of decision-making about whether personal data can be used for early reporting under the AVG. Make reasonable estimates of income.The tax authorities are increasingly approaching citizens and freelancers who have not filed an income tax or sales tax return and is offering help if necessary. But for those who do not reach the tax authorities, even after a reminder and reminder, the tax authorities estimate the income and, based on that, determine a so-called ex officio assessment. In order to prevent (payment) problems, we find it important that the tax authorities make reasonable estimates of income and monitor those reasonableness. To do this, it is necessary for the service to properly record how the individual estimates were created. We also find it important that the tax authorities find an appropriate solution for people who have run into major financial problems in the past due to overestimates.CustomizationWe also see opportunities to limit problems by inviting people to file a tax return as specifically as possible and by offering more customization when fines and granting deferment or remission. Under the law, the tax authorities are not allowed to impose conditional fines. The inspectorate is considering the legislator to explore with the tax authorities whether the introduction of conditional fines is a valuable addition to offering customized solutions. Inspector General Bart Snels: “This gives people more opportunity to remedy their absenteeism and the 'punishment' is more proportional. In addition, it offers the tax authorities more options to offer customized solutions.” Research options for using personal dataThe inspectorate calls on the tax authorities to investigate as a priority what options there are to use personal data for services so that people with (payment) problems can be helped as early as possible. Indeed, we see that initiatives in the field of early detection are stalled or hampered by the lack of internal decision-making. At the moment, for example, tax authorities are not allowed to use a model that people can recognize at an early stage whether they are at risk of getting into problems.Documents

Documents

• Early warning research: how the tax authorities can recognize and solve problems of citizens and freelancers earlier
• How can the tax authorities recognize and solve problems faced by citizens and freelancers earlier? This question was at the heart of the...
• Publication | 05-02-2024

How can the tax authorities recognize and solve problems faced by citizens and freelancers earlier? This question was central to the... Publication | 05-02-2024Publication | 05-02-2024