AGTP starts from the assumption that tax advice should contribute directly or indirectly to the rise of tax revenue.
To this end, tax advice must focus on the mobilisation of sources of revenue by removing obstacles for an equal and fair legal environment. Such obstacles are often inadequate legislation, narrow tax bases and inefficient procedures.
In addition to this, AGTP believes that the improvement of a tax system is highly dependent on
- optimizing compliance by acting as a provider of services
- ensuring fairness, equity and equality in levying and collection of taxes
- cooperation with stakeholders
- motivated, competent and well trained staff
AGTP offers an approach which is based on the demands of the beneficiary and – if appropriate – also provides for the use of elements of the AGTP modular scheme, as described hereafter.
- the problem and the expectations of the beneficiary
- the environment in which solutions should be realized (political/administrative/cultural context)
- the assumptions and conditions to be taken into account
- the elements to be included in a roadmap for the development of changes (milestones, performance indicators, time schedule)
- the direction of changes and the alternatives to be selected
- the impact of changes (forecast revenue, social effects)
- the application of benchmarks and best practices, use of sophisticated systems of taxation
- the feasibility and practicality of proposals
- the awareness of management and staff of the consequences of implementation of changes
- the guidance of change management, by designated officials
- support for sustainability of changes
- monitoring proper application of new rules and procedures and the strengthening of the enforcement of these measures.
The implementation of the AGTP approach is based on the unique combination of taxation experience (knowledge of tax policy, tax legislation and tax implemention at national and international level) and sociological experience (knowledge of the interaction between state, society and taxation process.
In the logo of AGTP the six relevant actors in this process (government/ parliament, beneficary department or institute, relevant environment, tax administration, donor, tax payers and business organisations) are reflected in a hexagon.
The logo shows which actors are typically involved in a process of tax advice. The relationship between the actors and the extent to which they affect the outcome of the process, give direction to the work of AGTP. This concept is derived from the doctrine of fiscal sociology.
Tax sociology, on the sociopolitical side, aims at studying the relation between the taxpaying citizen and the interventionist tax State within the general framework of the sciences of the society, and by using its own empirical data or those of other social sciences (Marc Leroy)
AGTP Code of Conduct and Performance
All experts of AGTP are committed to keep up to the highest standards of ethical and professional conduct.
Ethical and professional standards:
- Performance of contracts
AGTP experts work independently, in their personal capacity and not on behalf of any organization.
- Professional behavior
AGTP experts serve their clients to the best of their abilities, professional skills, and knowledge
- Integrity and Transparency
AGTP experts apply the highest ethical and moral standards. AGTP experts accurately represent their level of skills and knowledge and work only within the limits of their professional skills and experience.
AGTP experts carry out their work in a confidential way according to the requirements of the client. Experts do not use or disclose any confidential information without prior written approval of the client.
- No delegation or replacement
AGTP experts do not delegate another person to carry out the work or be replaced by any other person without explicit permission of the client.
AGTP experts carry out their work with impartiality. In case of arising conflicts of interest compromising the ability of the AGTP experts to carry out their work impartially AGTP refrain from continuing their work.
AGTP experts are fully accountable for the completion of the work as agreed with their clients.
- Law compliance
AGTP experts comply with all applicable laws and regulations, operating within the letter and the spirit of applicable laws.
AGTP experts aim to find solutions that are effective in the long term, contributing to greater sustainability
- Diversity and Inclusion
AGTP experts respect differences in culture, local customs, religious beliefs and practices, personal interaction, gender roles, disability, age and ethnicity and the potential implications of these differences. AGTP experts recognize the strength from diversity and the importance of an inclusive approach.
- Competence and quality
AGTP experts strive to meet the highest professional standards in their field of expertise enabling to deliver work of outstanding quality.
AGTP experts base their advices on sound socio-political research on the existence of support for their proposals in society and put strong emphasis on the practicability and feasibility of their proposals..
AGTP is a new initiative for tax reform in developing countries. AGTP connects the traditional way of advising on tax policy and administration with a sociological approach to taxation, putting strong effort on building support and acceptance in the tax community and society as a whole for developing and implementing of a robust and sustainable tax system.
In the brochure the main elements of the AGTP are described.