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Taxation and Customs Union

TaxCompEU - EU Competency Framework for Taxation

The TaxCompEU vision

A standardised approach to training and performance development, the TaxCompeu comprises a guiding framework and toolset that aims to connect Human Resources (HR) processes under a pan-European, tax-specific, competency-based methodology. As such, it has the potential to constitute the backbone for national HR practices as well as a common language for Member States (MS) and the European Union (EU) as they seek to provide prime public-sector services across the EU through a better trained, more efficient tax workforce.

The TaxCompeu is currently available in 21 EU languages.

Download the TaxCompeu

TaxComp EU

As a standardised approach towards training and performance development, the TaxCompeu aims to connect all HR processes under a uniform, tax-specific, competency-based methodology and toolset that:

  • is placed at the centre of national Tax HRM;
  • runs across all HR functions;
  • renders knowledge, structure and transparency of processes;
  • safeguards the complex EU Tax structure from current and future challenges.

Serving as the backbone of HRM for Tax Administrations throughout Europe, the TaxCompeu can assist Tax Administrations reap the benefits of its uptake at national level, since it:

TaxComp EU

Taxation must be able to respond to change and be future-oriented to remain ahead of the rapidly changing nature of business operations, the swift pace of the digital economy and other global challenges. The TaxCompeu aligns with the strategic direction to address these requirements and to develop high performing tax workforces. This will be achieved by defining a shared view of the competencies that high-performing tax professionals currently need, and those that they will need in the future.

What is the TaxCompEU

This section describes the overall framework, including a high-level overview of each element of the TaxCompeu.

TaxCompEU Core Values and Competencies

The key ingredient to delivering a high and consistent standard of tax service is to empower employees with the competencies they need to deliver these services. This complete set of required competencies, documented with a European-wide focus, is what constitutes the TaxCompeu.

The EU competencies are further split into three categories: Tax Professional Competencies, Tax Operational Competencies and Tax Management Competencies.

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Each category has its own purpose. The Professional Competencies are typically transferable between roles within tax and beyond. The Operational Competencies are specific to roles where employees work directly on tax-related tasks. The Management Competencies are targeted to roles where there is a management or team-leading focus.

EU competencies are complemented by a set of Tax Core Values. EU Tax values are common principles that define the employee’s work ethic and their alignment to the overall Tax mission. These values are the definition of what it means to work in the field of European Taxation.

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TaxCompEU Proficiency Levels

A Proficiency Level summarises the required level of proficiency for someone within a certain role. In combination with the competencies required for a certain role, it should mirror both the importance of the competency and the frequency of when it is required in the role. The Proficiency Levels used within the Competency Framework apply to all the competencies in the framework (Professional, Operational and Management Competencies). There are four levels ranging from 1 (Awareness) to 4 (Expert). The Proficiency Levels do not apply to the seven Tax Core Values since all Tax professionals are expected to adhere to and demonstrate these values.

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TaxCompEU Career Model

Career models are part of the HR development processes within organisations. They are composed of distinct career paths that imply vertical growth or advancement to higher level positions, but they can also entail lateral movement within or across domains. Career paths are designed to provide structure and transparency regarding the abilities, training and experience that qualify career progression. Moreover, they offer a standardised approach through which MS can define training needs and measures, structure recruitment to identify roles to be fulfilled and validate performance evaluation processes. Τhe EU TaxCompeu career model currently identifies the following three career paths:

  • Operational Career Path, includes roles from Tax Officer Trainee to Tax Senior Officer. Roles within this Career Path are typically involved in the day-to-day operational Tax activities.
  • Expert Career Path, includes the roles of Tax Expert and Senior Tax Expert. Roles within this Career Path are typically specialised in a certain domain, thus building substantial working experience and in-depth knowledge in this area.
  • Management Career Path, includes roles from Line to Strategic Manager that typically involve operational and/or strategic management responsibilities.
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TaxCompEU Functional Domains

EU Tax Functional Domains correspond to the logical segmentation of a Tax Administration to its subsequent tax functions. Such functions occupy a definite place on the organisational chart and are led by a functional manager (in most cases a Senior Manager). EU Tax Functional Domains define groupings of Tax activities and/or processes and serve the purpose of mapping the organisational structure of a Tax Administration, along with the relevant roles in all hierarchical levels.

The EU Tax Functional Domains serve as a map to identify the distinctive tax business areas, the differentiation in tasks and responsibilities (further depicted in the TaxCompeu role descriptions), and the optimal competency blend required by the roles operating in them.

The following six core domains were designated as integral functions of a Tax Administration. To complement the list, a supportive function was also introduced, catering for ancillary operations (e.g. HR, Training, ICT) that are considered essential in the day-to-day operations of the Tax Administration.

  • Tax Policy and Law
  • Taxpayer Services
  • Tax Collection
  • Tax Audit
  • Risk Management
  • Tax Fraud and Investigation
  • Supportive Functions

TaxCompEU Role Descriptions & Competency Profiles

Role Descriptions describe the skills, competencies and responsibilities that are needed to perform each role and define where the role fits within the overall hierarchy of an organisation (see TaxCompeu Career Model). Following the above mentioned organisational structure (see TaxCompeu;Functional Domains) eight sets of Role Descriptions have been created as part of the TaxCompeu:

  • TaxCompeu Role Descriptions - Tax Policy and Law
  • TaxCompeu Role Descriptions - Taxpayer Services
  • TaxCompeu Role Descriptions - Tax Collection
  • TaxCompeu Role Descriptions - Tax Audit
  • TaxCompeu Role Descriptions - Risk Management
  • TaxCompeu Role Descriptions - Tax Fraud and Investigation
  • TaxCompeu Role Descriptions - Supportive Functions
  • TaxCompeu Role Descriptions - Cross Functional

Each Role Description includes the following information:

  • Organisational Information, the role title and level;
  • Scope of the Role, a brief description of the general organisational requirements of the specific position level, as well as how it interacts within the hierarchy;
  • Responsibilities within the scope of the domain, a detailed, task-based overview of the principal areas of responsibility within the domain;
  • Role responsibilities within the scope of the domain, the high-level tasks of professional (and/or management) responsibilities pertaining to the level of the role;
  • Role-Specific Competency Profile, the optimal assortment of Professional, Operational and Management (where relevant) competencies, along with distinct proficiency levels per competency, for the role to be successful.

The TaxCompEU as a strategic competency-based HR tool

Competency-based HRM is an HR vision focused on making optimal use of the competencies of individual employees to increase the entire organisation’s performance. Tax Administrations can reap the benefits of the TaxCompeu by integrating its usage into their HRM processes. From recruitment and selection to training and career development, only when organisations place competencies at the core of their HR processes can they truly maximise the rewards that the TaxCompeu can bring. Competency-based HRM is the holistic solution to improve public sector taxation performance and to deliver high-quality services across the EU.

The TaxCompEU

The complete TaxCompEU Toolbox

The TaxCompeu consists of the following documents and supporting tools:

1. TaxCompeu Overview – pdf document describing the full functionality of the framework for EU Taxation.

2. TaxCompeu Competency Dictionary– pdf document containing detailed descriptions of the Core Values, and Professional, Operational and Management Competencies. Also provides Proficiency Levels descriptions.

3. TaxCompeu Role Descriptions – eight documents containing scope and task descriptions per functional domain and hierarchical level, as well as a competency profile specific to each role:

3.1. TaxCompeu Role Descriptions – Tax Policy and Law
3.2. TaxCompeu Role Descriptions – Taxpayer Services
3.3. TaxCompeu Role Descriptions – Tax Collection
3.4. TaxCompeu Role Descriptions – Tax Audit
3.5. TaxCompeu Role Descriptions – Risk Management
3.6. TaxCompeu Role Descriptions – Tax Fraud and Investigation
3.7. TaxCompeu Role Descriptions – Supportive Functions
3.8. TaxCompeu Role Descriptions – Cross Functional

4. TaxCompeu Role Mapping Matrix - excel file containing common Tax roles in an EU Tax Administration, including role descriptions, high-level tasks per role and a competency profile specific for each role andTaxCompeu Mapping Tool – excel file to develop role profiles custom to national Administration needs.

5. The TaxCompeu Training Curriculum, four documents containing:

5.1. TaxCompeu Overview– pdf document describing the full functionality of the TaxCompeu Training Curricula.
5.2. TaxCompeu Training Curriculum for Professional Competencies– pdf document containing the TaxCompeu Professional Competencies. The Curriculum provides an extended, per-competency description of the training topics and outcomes linked to the competency.
5.3. TaxCompeu Training Curriculum for Operational Competencies - pdf document containing the TaxCompeu Operational Competencies. The Curriculum provides an extended, per-competency description of the training topics and outcomes linked to the competency and should be best read together with the equivalent section of the TaxCompeu Competency Dictionary.
5.4.TaxCompeu Training Curriculum for Management Competencies- pdf document containing the TaxCompeu Management Competencies. The Curriculum provides an extended, per-competency description of the training topics and outcomes linked to the competency and should be best read together with the equivalent section of the TaxCompeu Competency Dictionary.

6. The TaxCompeu CAT – web-based interface aiming to provide national administrations with the opportunity to assess job/role-specific competencies and perform administrational gap analyses. The CAT generates data via a three-phased process (self-assessment, supervisor assessment, assessment results). Dedicated to Tax National Administrations use only.7.

7. TaxCompeu Communication support:

a. TaxCompeu Communication Messages – Pdf document containing major communication arguments towards leadership, HR departments and executives, employees within the Tax Administration and other general audiences, to help support TaxCompeu Implementation initiatives.
b. TaxCompeu Europa webpage – containing all relevant TaxCompeu information.
c. TaxCompeu Infographics.
d. TaxCompeuBrochure PDF

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e. TaxCompeuLeaflet

8. TaxCompeu National adoption Guide

The EU Customs Competency Framework Toolbox