Brian Cowen (Laois-Offaly, Fianna Fail)

I am often bemused by this sort of thinking.

The Internal Revenue Service in the United States operates a taxpayer advocacy service headed by a national taxpayer advocate. However, the taxpayer advocate service is not external to the Internal Revenue Service. It deals with both individual taxpayers' problems and problems attracting multiple taxpayers, and with flaws in the tax code. The latter role is referred to as systemic advocacy. The service is not a substitute for established Internal Revenue Service procedure or a formal appeals process.

We have an ombudsman with the power to do precisely what the Deputies believe should be done, that is, make general comments on practice, efficiency, policy and individual failings. There is a tremendous desire to set up more structures and quangos. Given that we have set up the Office of the Ombudsman, there is no need to duplicate its functions.

The Revenue Commissioners have arrangements whereby an external official can operate in conjunction with a senior Revenue official if a taxpayer feels he or she is being treated unfairly. We therefore have systems of redress in place. It is not just a question of politicians talking on behalf of taxpayers as there are tax professionals within the Revenue Commissioners who want the system to work better also.

If many practitioners in the Irish Taxation Institute feel dissatisfied with the Revenue Commissioners, that is their prerogative, but, having spoken to tax professionals, I honestly believe there has been a sea change over the past ten or 15 years by way of qualitative improvements in the relationship between taxpayers, tax professionals and the Office of the Revenue Commissioners. The modernisation of the service is one reason we have an efficient tax collection and administration system. It is generating revenue and allowing us to debate and decide on spending plans in the order of billions of euro.

It would be no harm to stand up for the system now and again. The Revenue Commissioners are doing a good job. If specific problems exist, they should be dealt with but in the knowledge that we have a good, independent service staffed by people of integrity who do their jobs conscientiously and well.

See this speech in context