TaxCompEU is a standardised approach to training and performance development for taxation in the EU. It comprises a guiding framework and toolset that aims to connect Human Resources (HR) processes under a pan-European, tax-specific, competence-based methodology.
As such, it has the potential to form the backbone for national HR practices as well as a common language for EU countries and the EU itself as they seek to provide prime public-sector services across the Union through a better trained, more efficient tax workforce.
TaxCompEU is currently available in 21 EU languages.
- Overview – describes the full functionality of the framework for EU Taxation
- Competence Dictionary – detailed descriptions of the Core Values, Professional, Operational and Management Competencies and Proficiency Levels
- 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:
- Tax Policy and Law
- Taxpayer Services
- Tax Collection
- Tax Audit
- Risk Management
- Tax Fraud and Investigation
- Supportive Functions
- Cross Functional
- Role Mapping Matrix – common tax roles in an EU Tax Administration, including role descriptions, high-level tasks per role and a competency profile specific for each role
- Training Curriculum – four documents containing:
- Overview – describes the full functionality of the training curricula
- For Professional Competencies – an extended, per-competency description of the training topics and outcomes linked to the competency
- For Operational Competencies – an extended, per-competency description of training topics and outcomes linked to the competency, best read together with the equivalent section of the TaxCompEU Competency Dictionary
- For Management Competencies – an extended, per-competency description of training topics and outcomes linked to the competency, best read together with the equivalent section of the TaxCompEU Competency Dictionary
- Competency Assessment Tool – web-based interface providing 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). For National Tax Administration use only.
- Communication Support
- Communication Messages – major communication arguments towards leadership, HR departments and executives, employees within the tax administration and other general audiences, to help support TaxCompEU implementation initiatives
- Europa webpage – contains all relevant TaxCompeu information
- Infographics
- Brochure
- Leaflet
- National Adoption Guide
Vision
As a standardised approach towards training and performance development, 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 taxx structure from current and future challenges
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.
TaxCompEU aligns with the strategic direction to address these requirements and 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.
Core Values and Competencies
The key ingredient to delivering high and consistent standards of tax service is to empower employees with the competencies needed to deliver these services. This complete set of required competencies, documented with a European-wide focus, is what constitutes TaxCompEU.
These competencies are split into three categories: professional, operational and management.
Each category has its own purpose: Professional Competencies are typically transferable between roles within tax and beyond; Operational Competencies are specific to roles where employees work directly on tax-related tasks; Management Competencies are targeted to roles where there is a management or team-leading focus.
These 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.
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). 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.
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 EU countries can define training needs and measures, structure recruitment to identify roles to be fulfilled and validate performance evaluation processes.
Τhe TaxCompEU career model currently identifies the following three career paths:
- The 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.
- The 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.
- The Management Career Path includes roles from Line to Strategic Manager that typically involve operational and/or strategic management responsibilities.
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).
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.
Functional Domains serve as a map to identify 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, complemented by a supportive function 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
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 Functional Domains, eight sets of Role Descriptions have been created as part of the TaxCompEU:
- Tax Policy and Law
- Taxpayer Services
- Tax Collection
- Tax Audit
- Risk Management
- Tax Fraud and Investigation
- Supportive Functions
- 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.
TaxCompEU as a strategic 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 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 deliver high-quality services across the EU.
