Definition: The Tax Administration role is responsible for the implementation and enforcement of tax laws and regulations. This includes the collection of taxes, ensuring compliance with tax obligations, providing tax-related services and information to taxpayers, and managing tax disputes and appeals. They also play a crucial role in formulating tax policies, conducting tax audits, and preventing tax evasion and fraud. In the context of ArchiMate, this role is part of the business layer, which represents the processes and functions that the organization performs to achieve its goals. Source: EIRA team Additional information: The Tax Administration role is primarily responsible for the implementation and enforcement of tax laws within a given jurisdiction. This role involves the collection of taxes from individuals, businesses, and other entities, as well as the management of tax records and the provision of tax-related services to taxpayers. The Tax Administration role is also responsible for interpreting and applying tax laws and regulations, ensuring compliance with these laws, and taking appropriate action in cases of non-compliance. This may involve conducting audits, imposing penalties, and pursuing legal action. In addition, the Tax Administration role plays a key role in the formulation of tax policy, providing expert advice and input to policymakers based on their understanding of tax laws and their impact on taxpayers and the economy. They are also involved in the development and implementation of tax systems and processes, including the use of technology to improve efficiency and effectiveness. Furthermore, the Tax Administration role is responsible for providing information and guidance to taxpayers, helping them to understand their tax obligations and rights, and assisting them in meeting these obligations. This includes providing advice on tax planning and compliance, as well as resolving disputes and handling complaints. In the context of the ArchiMate business role, the Tax Administration role is defined as a specific way of performing an organizational behavior, or a part of an internal behavior element, such as a business process or function. This role is assigned to a business actor, which can be an individual, a department, or an organization that performs certain actions and has certain responsibilities within the tax administration process. In the European Taxes Regulation context, the Tax Administration role must also ensure compliance with European Union tax laws and regulations, which may involve cooperation and coordination with tax authorities in other EU member states. This includes the implementation of EU directives and regulations on tax matters, as well as the handling of cross-border tax issues. Example: 1. Collection of Taxes: One of the primary roles of tax administration is to collect taxes from individuals, businesses, and other entities. This includes income tax, corporate tax, value-added tax (VAT), excise duties, and other types of taxes. 2. Tax Assessment: Tax administration is responsible for assessing the amount of tax that each taxpayer is required to pay. This involves reviewing financial documents, calculating tax liabilities, and issuing tax bills. 3. Tax Enforcement: If taxpayers fail to pay their taxes, the tax administration has the authority to enforce tax laws. This can involve imposing penalties, conducting audits, and taking legal action against non-compliant taxpayers. 4. Taxpayer Services: Tax administration provides services to taxpayers to help them understand and meet their tax obligations. This can include providing information and advice, processing tax returns, and handling complaints and appeals. 5. Policy Implementation: Tax administration plays a key role in implementing tax policies. This involves interpreting tax laws, developing procedures and guidelines, and ensuring that these are applied consistently. 6. Compliance Monitoring: Tax administration monitors compliance with tax laws. This involves conducting audits, investigating tax evasion, and taking action to ensure that all taxpayers are paying their fair share. 7. Revenue Management: Tax administration is responsible for managing the revenue collected from taxes. This includes accounting for tax receipts, managing refunds, and ensuring that the funds are allocated correctly. 8. Tax Law Interpretation: Tax administration interprets tax laws and provides guidance to taxpayers. This involves clarifying complex tax issues, providing interpretations of tax laws, and issuing rulings on specific tax matters. 9. International Cooperation: Tax administration cooperates with tax authorities in other countries to combat tax evasion and avoidance. This can involve sharing information, conducting joint investigations, and participating in international tax forums. LOST view: OV-Digital Public Service Consumers Identifier: http://data.europa.eu/dr8/egovera/TaxAdministrationBusinessActor EIRA traceability: eira:DigitalPublicServiceDeliveryConsumerBusinessRole ABB name: egovera:TaxAdministrationBusinessActor EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/TaxAdministrationBusinessActor dct:title: Tax Administration Business-actor