Directorate General VI

Tax Policy and Tax Law

The Directorate General for Tax Policy and Tax Law deals with the main aspects of tax policy. It prepares strategic and legal measures on a national level and guarantees that these are implemented uniformly throughout the Federal State.

A key function of the Federal Ministry of Finance is to secure tax revenues and to increase the effectiveness of tax collection. Due to the increasing importance of tax policy on a global and European level, a separate Directorate General for Tax Policy and Tax Law ensures that these issues are tackled efficiently and effectively.

Tasks

• Preparation of detailed plans for new proposals for taxation and relief measures
• Analysis of measures in view of their budgetary and economic consequences
• Establishment of an evaluation process concerning the revenue impact of existing tax measures
• Continuous preparation of information for citizens
• Exchange of information on tax law with regard to different systems of taxation
• Setting of legal measures in penal tax law directed towards combating fraud to avoid tax loss when dues are uncollectible

Strategic Objectives

• Concept for legal measures
• Tax compliance - Encouragement of the service idea for citizens and employees to increase the effectiveness of tax collection
• Knowledge management in order to guarantee high quality within the tax administration
• Enhancement of the international exchange of information concerning tax policy with other EU member states as well as exchange of information concerning the consequences of implemented tax policies

The division “Fiscal and Tax policy, Gambling monopoly” is responsible for fiscal policy, structural issues of tax policy as well as the coordination and assistance of all legislative and legal matters of the Directorate General. The division is in charge of the centralized gathering of legislative proposals and for preparing statements taking into account tax policy, tax simplification and a public-friendly administration. It is also concerned with parliamentary requests on tax policy and activity reports of the Ombudsman and the Court of Audit. Another broad area of activity is the gambling monopoly, in particular the Regulation of Games of Chance and other legal issues regarding the gambling monopoly, casinos and concessionaires as well as private lotteries such as Totto or Lotto.

The “Tax Estimate and Tax Policy” division deals with structural issues of fiscal policy. The effects of fiscal policy on public budgets, on the sharing of the burden of tax and on social policy are examined. Furthermore, estimates of tax revenues and deficits are being undertaken, tax simulation models and tax statistics prepared and economic tax systems calculated. The “Penal Tax Law and Tax Collection” division is responsible for a vast range of issues concerning criminal tax law, ranging from setting penalties for tax, customs or monopoly offences to the investigation of suspected tax and customs evasion.

The Directorate General VI further includes the “Value-added Tax” and “Stamp Duties and Contract Fees; Transfer Taxes” divisions which are – amongst other things – concerned with property acquisition tax, motor vehicle tax and capital transaction tax. The “Personal and Corporate Income Tax” division deals with allocations and benefits and – if agendas of the tax amount on income received are concerned – with the Corporate Restructuring Tax Act, the Law on the Investment Fund and the Law on the Real Estate Fund.

Issues regarding income tax, home purchase savings and preferential pension provisions fall within the ambit of the “Wage Taxes” division. It also takes a leading role in issues concerning the Start-up Promotion Act, communal taxes and rental assistance.

Data and Facts

• Head: Mag. Heinrich Treer
• 2 sub-directorates
• 7 divisions
• around 49 staff members

Fiscal policy needs to be credible and traceable, in order to secure tax revenues and increase the effectiveness of tax collection. With strategic aims, measures can be developed to allow broad acceptance and to contribute to a sustainable functioning tax system.

 

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