WILLEMSTAD - Since the end of 2021, the tax office of Curaçao has made significant strides to improve its operations. An initial assessment based on the IMF's TADAT model revealed that the tax office scored a D on 26 of the 32 indicators, the lowest possible score. Following this assessment, a comprehensive plan was developed to enhance internal processes, with a strong focus on ICT and data analysis.
The TADAT model, which stands for Tax Administration Diagnostic Assessment Tool, is a framework developed by the International Monetary Fund. Its purpose is to evaluate and enhance the efficiency and effectiveness of tax administrations.
The TADAT model comprises 32 indicators that measure the performance of a tax administration. These indicators are categorized into nine performance domains, such as timely filing of tax returns, timely payment of taxes, and handling of objections.
Scores are assigned on a scale from A to D, with A being the highest and D the lowest. These scores help tax administrations identify their strengths and weaknesses and implement targeted improvements.
In recent years, many administrative backlogs have been cleared, and various process improvements have been implemented. Despite this progress, there is still a long way to go to reach the desired level of performance. The commitment of all employees is crucial in this endeavor. To support this, all senior managers of the tax office have undergone an intensive training program on the TADAT model.
This program covered the key processes of a modern tax administration, such as timely filing of returns, payment of due taxes, and handling of objections.
As a result, the senior managers have gained a broader understanding of the criteria for a well-functioning tax administration. The TADAT exams, conducted under the supervision of IMF officials via live video link, took place in a classroom at the tax office on Regentesselaan, which is currently being renovated.
On Thursday, June 13, sixteen senior managers received their TADAT certificate during a ceremony at the WTC. This certification contributes to enhancing the knowledge of the employees and improving service delivery.
In the fourth quarter of this year, a team of IMF auditors will conduct another evaluation to assess the progress of the tax office.