Definition: The Tax Ombudsman is a crucial role responsible for providing an impartial and independent review of complaints from taxpayers about unfair treatment or poor service from tax authorities. They act as a mediator between the taxpayer and the tax authority, investigating complaints, recommending solutions, and ensuring that the rights and interests of taxpayers are protected. They also play a key role in improving tax administration by identifying systemic issues and recommending changes to policies and procedures. In the context of Archimate business role, the Tax Ombudsman is responsible for ensuring that the business processes, organizational structures, information flows, IT systems, and technical infrastructure align with the tax regulations and policies. Source: EIRA team Additional information: The Tax Ombudsman is a crucial role in the European Taxes Regulation system, acting as an intermediary between taxpayers and the tax authorities. The primary responsibility of the Tax Ombudsman is to ensure that the rights of taxpayers are protected and their tax-related issues are addressed effectively and efficiently. The Tax Ombudsman is tasked with investigating complaints from taxpayers about administrative actions, decisions, or procedures of the tax authorities. These complaints may relate to delays, errors, or unfair treatment. The Ombudsman is responsible for reviewing these complaints impartially and independently, and for making recommendations to resolve any identified issues. In addition to handling individual complaints, the Tax Ombudsman also plays a broader role in improving the overall tax administration system. This includes identifying systemic issues and trends in taxpayer complaints, and making recommendations for administrative improvements to the tax authorities. The Ombudsman may also provide advice and guidance to taxpayers on their rights and obligations under the tax law. The Tax Ombudsman is expected to maintain a high level of expertise in tax law and administration, and to act with integrity, impartiality, and independence. The Ombudsman must also have strong communication and negotiation skills, in order to effectively mediate between taxpayers and tax authorities, and to advocate for fair and equitable treatment of taxpayers. As an ArchiMate business role, the Tax Ombudsman is represented as a specific way of performing work or conducting business within the tax administration system. This role interacts with other roles, functions, and processes within the system, and contributes to the overall goals and objectives of the tax administration. The Tax Ombudsman role is typically associated with specific responsibilities, competencies, and behaviors, which are defined and governed by the European Taxes Regulation. Example: 1. The Tax Ombudsman serves as an independent and impartial intermediary between taxpayers and the tax authorities. They are responsible for investigating complaints from taxpayers who believe they have been treated unfairly or have not received satisfactory service from the tax authorities. 2. The Tax Ombudsman can also provide advice and guidance to taxpayers on their rights and obligations under tax law. They can help to resolve disputes between taxpayers and tax authorities, and can make recommendations to improve the tax system and the service provided by tax authorities. 3. In some cases, the Tax Ombudsman may be able to intervene directly in a dispute between a taxpayer and the tax authorities. This could involve mediating between the two parties, or making a formal decision on the dispute. 4. The Tax Ombudsman also plays a role in promoting fairness in the tax system. They can investigate systemic issues that affect many taxpayers, and can make recommendations to the tax authorities and the government to address these issues. 5. The Tax Ombudsman is also responsible for promoting transparency and accountability in the tax system. They can publish reports on their investigations and recommendations, and can provide information to the public about their work and the work of the tax authorities. 6. The Tax Ombudsman can also play a role in educating taxpayers about their rights and obligations under tax law. They can provide information and resources to help taxpayers understand the tax system and how to comply with their tax obligations. LOST view: OV-Digital Public Service Consumers Identifier: http://data.europa.eu/dr8/egovera/TaxOmbudsmanBusinessActor EIRA traceability: eira:DigitalPublicServiceDeliveryConsumerBusinessRole ABB name: egovera:TaxOmbudsmanBusinessActor EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/TaxOmbudsmanBusinessActor dct:title: Tax Ombudsman Business-actor