About the Intra-European Organisation of Tax Administrations (IOTA)
IOTA is a non-profit intergovernmental Organisation that ensures cooperation between tax administrations in the European region and supports their development according to individual needs of each administration.
Its main goal is to promote multilateral assistance, exchange information and cooperation between IOTA members through a permanent forum for tax administrations, training, conferences, seminars, publications, technical assistance taking into account interests of IOTA member states.
IOTA structure consists of the following statutory bodies:
o General Assembly;
o Executive Council;
o Secretariat.
General Assembly elects the President of Organisation who is both the President of General Assembly and the President of Executive Council. Statutory member of General Assembly of the Executive Council is a Chairman of Tax Administration of the respective state.
Two internal auditors of Organisation are elected or re-elected at each General Assembly. Executive Secretary is a Head of the Secretariat appointed by General Assembly. Each member administration nominates official as the IOTA Main Contact Person.
IOTA was established during the 3rd Conference on Tax Administration in Central and Eastern Europe and the Baltic States (CEEA), held in Warsaw on October 28-30, 1996. Founding members were tax administrations of Bulgaria, Czech Republic, Hungary, Latvia, Lithuania, Poland and Slovak Republic. European Union and its nine members, International Monetary Fund, Organization for Economic Co-operation and Development (OECD), SIAT and the United States supported this decision.
IOTA signed in 1997 a Location Agreement with Government of the Republic of Hungary. Secretariat started its operation in Budapest on March 1, 1997.
Members of the Organisation are tax administrations of European states. Tax administrations of the non-European states may, if desired, acquire IOTA associate membership. It is worth noting the provision of IOTA Statute, which stipulates that only tax administrations of the states can be IOTA members. States where there is more than one body responsible for collecting taxes in a state, each state shall designate tax administration which may apply for IOTA membership.
As of today, there are 46 European tax administrations – full IOTA members, including Ukraine.
Among the main IOTA strategic objectives is promotion of cooperation between tax administrations of member states, support for tax administrations of member states in the implementation of modernization programs, promotion of good practices in tax administration, provision of cooperation with other international and regional organizations, coordination of consultations between members.
Given specifics of states of the European region, heterogeneous nature of economic development, it is important that IOTA’s activities are very diverse, aimed at the most individualized approach towards conditions and needs of tax administration of each member state.
