Annexes to COM(2019)59 - Mid-term evaluation of the Fiscalis 2020 programme - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2019)59 - Mid-term evaluation of the Fiscalis 2020 programme. |
|---|---|
| document | COM(2019)59  |
| date | February 7, 2019 |
Thanks to its three main types of activities (European Information Systems, joint actions and training), the programme has been effective in strengthening cooperation between tax authorities in the EU Member States and other participating countries. The programme has provided the framework and technological means necessary to work together and share information on implementing EU tax law and fighting tax evasion, fraud and aggressive tax planning in an increasingly mobile Europe. Evidence of this is most compelling in the field of indirect taxation (in particular VAT and excise) where EU competence is strongest and the level of programme activity is correspondingly high.
The programme’s overall structure and processes for taking decisions and setting priorities are time-tested and broadly appropriate in the eyes of stakeholders both in the Commission and in participating country administrations. While its benefits cannot be monetised, comparing the findings on effectiveness alongside spending data and the positive findings on operational efficiency makes a strong case that the programme is cost effective in general. The European Information Systems, joint actions and training activities clearly generate value for the EU and national tax administrations by helping them to pool resources (and thereby generate economies of scale), increase revenue collection and compliance and operate more effectively. Economic operators have also benefited indirectly thanks to better administration of tax policy as well as from the direct use of certain IT systems and eLearning modules.
There is strong internal coherence between the various levels and components of the Fiscalis programme. This is the result of several factors, including an objective-driven design that ensures alignment of the various levels of intervention logic — from the general, specific and operational objectives to the priorities and activities. With regard to the programme’s external coherence, there is strong alignment between the programme and the Europe 2020 strategy as evidenced by the relevant actions and activities supported by the programme. The involvement of candidate and potential candidate countries is positive in general, with strong evidence of active participation and possibilities to engage these even further.
The programme has been effective in providing solutions for problems with a clear EU dimension. In particular, the programme adds value by providing a forum for discussion, exchange of experiences and networking between Member States that would not be possible without Commission support. Fiscalis has also helped to create a framework for the exchange of information thanks to a variety of IT systems and activities. These lead to both tangible and intangible benefits of scale and coordination. The clear EU component and the fact that the same results would be difficult or impossible to achieve without the programme to support them — in particular in terms of necessary maintenance of European Information Systems — also leads to the conclusion that continued support through programme funding is relevant and advantageous from the perspective of EU added value.
(1) Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC
(2) Albania, Bosnia and Herzegovina, the former Yugoslav Republic of Macedonia, Montenegro, Serbia and Turkey.
(3) The remaining 6.8 % of committed expenses were used for studies to support analysis and further preparatory work.