Definition: The Citizen role represents an individual who is subject to European tax regulations and is responsible for fulfilling their tax obligations. As an ArchiMate business role, the Citizen is involved in various business processes such as filing tax returns, paying taxes, and claiming tax benefits or refunds. They interact with other roles in the tax system, such as tax authorities, and are affected by changes in tax policies and regulations. The Citizen role is also responsible for understanding and complying with their tax obligations, and may face penalties for non-compliance. Source: EIRA team Additional information: The Citizen role, in the context of the European Taxes Regulation, is a business role defined in the ArchiMate enterprise architecture modeling language. This role represents an individual who is a member of a state or nation, and by extension, a member of the European Union. As a Citizen, the individual is subject to the laws and regulations of their home country and the European Union, including tax laws and regulations. In the context of tax regulations, the Citizen role is responsible for complying with all relevant tax laws and regulations. This includes accurately reporting income, assets, and other relevant financial information, paying any taxes owed in a timely manner, and cooperating with tax authorities in any investigations or audits. The Citizen role may also be eligible for certain tax benefits or incentives, depending on the specific tax laws and regulations in their home country and the European Union. The Citizen role also has certain rights and protections under tax laws and regulations. For example, they have the right to appeal decisions made by tax authorities, to be treated fairly and impartially by tax authorities, and to have their personal and financial information kept confidential. In the ArchiMate language, the Citizen role can be used to model these responsibilities, rights, and interactions with other roles in the tax regulation system, such as Tax Authority or Tax Advisor. This can help in understanding and improving the tax regulation process, identifying potential issues or areas for improvement, and ensuring that the system is fair, efficient, and effective. Example: 1. A citizen is an individual who is legally recognized by a European country and has the responsibility to pay taxes on income, property, and purchases according to the country's tax laws. 2. A citizen is a person who owns a business in a European country and is responsible for fulfilling all tax obligations related to the business, including corporate tax, VAT, and payroll taxes. 3. A citizen can also be a retiree living in a European country, who is required to pay taxes on their pension income according to the tax regulations of the country. 4. A citizen is a person who works as an employee in a European country and has income tax automatically deducted from their salary by their employer, as per the country's tax laws. 5. A citizen can be a freelancer or self-employed individual in a European country who is responsible for calculating and paying their own income tax and social security contributions. 6. A citizen is a person who inherits property or wealth in a European country and is required to pay inheritance tax according to the country's tax laws. 7. A citizen can also be a non-resident who earns income in a European country and is required to pay taxes on that income in the country where it was earned. 8. A citizen is a person who makes significant financial investments in a European country and is required to pay capital gains tax on any profit made from these investments. LOST view: OV-Digital Public Service Consumers Identifier: http://data.europa.eu/dr8/egovera/CitizenBusinessActor EIRA traceability: eira:DigitalPublicServiceDeliveryConsumerBusinessRole ABB name: egovera:CitizenBusinessActor EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/CitizenBusinessActor dct:title: Citizen Business-actor