TASTSELV is the automated tax proces, with the least possible inconvenience to the citizens ('no touch strategy'). 97 percent of all data to the Danish citizens' tax declarations are reported by employers, banks mortgage institutions, trade unions, social benefits administration etc. to The Central Customs and Tax Administration (CCTA). The citizens can report corrections or approve their tax return via the Internet as well as voice response (telephone). The result in the form of an annual settlement can be seen immediately. If tax overpayments are due to a citizen, they are transferred to his bank account. The citizen does not have to save his documents in paper form. He can always find the tax return, annual settlement, etc. as well as many other personal tax data in his personal tax folder on the Internet. Our results are in short: - TASTSELV on the Internet has 10-year-anniversary this year. Since 1995, citizens have been able to approve their tax return via the TASTSELV system. This means that CCTA is a pioneer and trend setter within eGovernment in Denmark. - With Denmark's by far most used digital service, we have accustomed the Danes to use self-service on the Internet. - We offer the Danish citizens full insight in own data via the Internet. - We offer the tax payers faster and simpler settlement (automatic transfer of overpaid tax to own bank account). - We were first on implementing a digital signature in Denmark. - With our participation in digital services jointly with other public administrations we cross the traditional organisational boundaries.

Main results, benefits and impacts

Benefits for the Citizens: TASTSELV makes it easy for citizens to report information to CCTA. Citizens receive all information via TASTSELV and are able to have all their communication with CCTA via the Internet. Data are available in the tax folder if and when required. Citizens get better information, since integral links lend a helping hand in the reporting process. Citizens receive tax overpayments more quickly, since the annual settlement is generated more quickly. Fewer errors occur in reporting, since TASTSELV has an integral logical controller and validates data to ensure that the user corrects any errors immediately. In relation to the introduction of the Tax Folder with archives etc. and a log book of occurrences in the system, we can establish that the system is a success because the citizens actually use the information shown in the log book. The citizens contact CCTA and other authorities and refer to the reported information and registered occurrences which they have seen on web page R75 and in the Log book. This means that the intended transparency in the system is reflected in an increased knowledge with the citizens about their own position and own documents. Benefits for the Administration: CCTA is given the opportunity of automating the entire reporting process and is there able to concentrate its resources on assessment. Furthermore, considerable savings of resources and finances have been obtained. The main part of all communication between citizen and administration has moved from personal and telephonic contact to e-mails and digital self-administration. For example, the writing of cheques for overpaid tax, etc., has been replaced by an electronic transfer to an account stated by the taxpayer. Login has been established with a TASTSELV code or a personal digital signature. These logins give access to a joint menu structure, from where the taxpayer is given access to all e-services behind the access control, and from where it is possible to navigate between the different elements of the menu structure. Access control is based on entry of a password for the digital signature or keying in of the person's personal ID number and a TASTSELV code. In Denmark, digital signatures are issued by TDC, a major telecom and internet service provider, based on a contract with the government. The digital signature gives access to digital services throughout the Danish public sector and is available for free to all citizens. Today about 350.000 citizens in Denmark have a digital signature. The Central Customs and Tax Authority plans to discontinue its own PIN code access, when the digital signature is broadly used.

Return on investment

Return on investment: Not applicable / Not available

Lessons learnt

Other tax administrations as well as other parts of the public administration can learn from our experience that it is fundamental for a fully automated and user friendly tax return system on the Internet to have a number of underlying structures in place, e.g. reporting liability and well-running receiving systems for reports from third parties. The construction of CCTAs back-end systems already took place around 1970. This means that the principles of establishing data basis were in place before the construction of CCTAs eGovernment system TASTSELV. The construction of TASTSELV has happened step by step in slow progress. CCTA has gradually extended TASTSELV over 10 years. In this way we have been able to extend with relevant additions according to these preconditions: - The extensions have happened as they became technically possible - The extensions have happened as the needs have arisen or have been recognized The ongoing development of TASTSELV inspires CCTA internally to develop new initiatives for the benefit of citizens, enterprises and CCTA. Allowing access to own data will also be valuable for all other public authorities. The common control of access which is intrinsic in the joint service (CCTA, the State Educational Grant and Loan Scheme Agency and the Agency for Governmental Management) will also be applicable to others, such as the public health service (hospitals, doctors, Danish Medicines Agency). Joint services with the Danish Labour Market Supplementary Pension Scheme would for example be a natural development which would be of benefit to enterprises and citizens. Access to own data and common access control for more authorities can in principle be used by corresponding authorities in other countries. The tax at the source system and the automated processes could likewise be reused by tax authorities in other countries. The Danish tax system is based on political and administrative tradition in Denmark. Therefore TASTSELV cannot be transferred directly to other administrations. But the experience and the knowledge gained from development and implementation can be transferred to other countries. CCTAs actively contributes to transferring knowledge of our experience and our systems to the tax administrations in other countries. CCTA also participates in the working group 'Area Group Taxpayer Education and Services'. This working group held a conference in Copenhagen, Denmark on 1-3 December 2004 with the themes: - Pre-filled and electronic Tax Returns - Benchmarking and Measurement of Taxpayer Education and Services As a introduction to this conference, CCTA had produced a document on 19 pages titled 're-filled and electronic tax returns in Denmark' The document was produced as an inspiration to a common guideline for IOTA member-countries about the construction of user friendly tax returns and automated tax return systems.