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Tax Governance: A balanced approach

The Institute for Fiscal Studies hosted the presentation of the latest work of the Tax and Competitiveness Foundation (Fundación Impuestos y Competitividad) which on this occasion focused on an analysis of tax governance. The event was held by telematic means although there was limited in-person attendance.

Mr Alain García Cuenca, Director of the Institute and Mr Víctor Mendoza Díaz-Aguado, patron of the Foundation and representing KPMG, firm in charge of co-ordinating the Project, delivered the opening speeches.

The actual presentation of the book began with a presentation given by Mr José Matas Espejo (KPMG); on its contents, objectives and general structure, going over each chapter of the work and their authors, and summarising the general conclusions of the work.

At the end of the presentation there was a roundtable discussion with the following participants:

  • Ms Itziar Galindo Jiménez (KPMG), Mr Juan Antonio Garde Roca (Economist, Tax Inspector, retired), Mr Alberto García Valera (EY), Mr Carlos Cervantes Sánchez-Rodrigo (Head of the Tax and Customs Control Department of the DCGC/ AEAT) and Mr Luis López Tello (Tax Advisory Director for the REPSOL Group).

There was an exchange of views triggered by a series of questions structured around three essential focal points:

  • company response, with Itziar Galindo Jiménez acting as moderator,
  • Administration response, coordinated by Juan Antonio Garde Roca,
  • and collaborative relationship, coordinated by Alberto García Valera.

This presentation format sought to be an accurate reflection of the model for carrying out the project in which roundtable discussions played a fundamental role, encouraging dialogue between the authors and invited participants, who, as representatives of the University, the business world and the Tax Administration, all presented different viewpoints, enriching the project and ensuring a balanced analysis thereof.

As the focal point of the work, attention was drawn to the need for a balanced development of tax governance between companies and the Tax Administration, essential point of support in respect of rigorous tax compliance that requires new attitudes and behaviour of both parties which favour full transparency and good faith in the mutual relationship.

The Secretary of State for Finance, Mrs Inés Bardón Rafael, wrapped up the event reviewing the on-going research of the Tax and Competitiveness Foundation, encouraging it to continue its work, seeking collaboration with the Tax Administration, and also reviewing tax governance, with special emphasis on the new requirements that society establishes in relation to tax compliance by companies.