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<br /> FRÉTTABLAÐ RSK • OKTÓBER 2013<br /> L E I Ð A R I N N<br /> Áskoranir og tækifæri<br /> Tilflutningur verkefna milli opinberra stofnana hefur<br /> reglulega komið til umræðu hérlendis. Inntak slíkrar<br /> umræðu er þörfin á að sameina minni stofnanir í stærri.<br /> Þannig er verið að leita leiða til að vinna þau verkefni<br /> sem ríkisvaldinu er ætlað að sinna samkvæmt lögum<br /> með hagkvæmum og skilvirkum hætti. Litlar einingar<br /> eru oft óhagkvæmar og þess vegna skapast opinber<br /> umræða um hvort þörf sé á endurmati stofnanaupp-<br /> byggingar íslenskrar stjórnsýslu. Ný ríkisstjórn sem tók<br /> við á vordögum skipaði fljótlega hagræðingarhóp sem<br /> ætlað er að leggja til aðgerðir til þess að hagræða, for-<br /> gangsraða og auka skilvirkni í rekstri stofnana ríkisins.<br /> Tilgangurinn er að kynna hugmyndir sem miða að því að<br /> auka umtalsvert framleiðni í rekstri ríkisins. Markmiðið<br /> er skýrt og sjálfsagt, enda brýnt að vera sífell<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 1" href="http://viewer.zmags.com/publication/66b398ac?page=1"> FRÉTTABLAÐ RSK • OKTÓBER 2013</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 2" href="http://viewer.zmags.com/publication/66b398ac?page=2"> L E I Ð A R I N N Áskoranir og tækifæri Tilflu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 3" href="http://viewer.zmags.com/publication/66b398ac?page=3"> og ríkisskattstjóra og sameiginlegar ráðagerðir í</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 4" href="http://viewer.zmags.com/publication/66b398ac?page=4"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 5" href="http://viewer.zmags.com/publication/66b398ac?page=5"> VIÐTALIÐ Árni Stefán Jónsson formaður SFR Eng</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 6" href="http://viewer.zmags.com/publication/66b398ac?page=6"> Árni Stefán Jónsson hefur starfað hjá SFR sl. 23 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 7" href="http://viewer.zmags.com/publication/66b398ac?page=7"> Formaður SFR kynnir niðurstöður könnunar f</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 8" href="http://viewer.zmags.com/publication/66b398ac?page=8"> Með starfsmönnum Landspítala á fundi um kynbundin</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 9" href="http://viewer.zmags.com/publication/66b398ac?page=9"> að flestum málum innan stofnunar og sem dæmi um v</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 10" href="http://viewer.zmags.com/publication/66b398ac?page=10"> Mikil ánægja með netframtalið Sú nýbreytni </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 11" href="http://viewer.zmags.com/publication/66b398ac?page=11"> 18.000 16.000 14.000 12.000 10.000 8.000 6.</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 12" href="http://viewer.zmags.com/publication/66b398ac?page=12"> Svo lengi lærir sem lifir E</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 13" href="http://viewer.zmags.com/publication/66b398ac?page=13"> í höndum sviðsstjóra skipulagssviðs. Er skemmst f</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 14" href="http://viewer.zmags.com/publication/66b398ac?page=14"> AF NORRÆNUM VETTVANGI </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 15" href="http://viewer.zmags.com/publication/66b398ac?page=15"> Efri mynd: Egil Martinsen, Hans Christian Holte, </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 16" href="http://viewer.zmags.com/publication/66b398ac?page=16"> AF NORRÆNUM VETTVANGI Fundur norrænna s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 17" href="http://viewer.zmags.com/publication/66b398ac?page=17"> eigandi (beneficial owner) séu til skil- greind í</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 18" href="http://viewer.zmags.com/publication/66b398ac?page=18"> Skattframkvæmd fyrr á árum </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 19" href="http://viewer.zmags.com/publication/66b398ac?page=19"> Sigurbjörn Þorbjörnsson ríkisskattstjóri </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 20" href="http://viewer.zmags.com/publication/66b398ac?page=20"> samræmi er á milli efnahags gjaldþegns í árs- byr</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 21" href="http://viewer.zmags.com/publication/66b398ac?page=21"> komu einnig starfsmönnum skattstjóra að góðum not</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 22" href="http://viewer.zmags.com/publication/66b398ac?page=22"> verið hafði með fyrri verklagsreglur, skyldi skip</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 23" href="http://viewer.zmags.com/publication/66b398ac?page=23"> stöðva námsfrádráttar vegna náms eftir 20 ára ald</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 24" href="http://viewer.zmags.com/publication/66b398ac?page=24"> ÁRSREIKNINGASKRÁ Vitundarvakning í skilum </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 25" href="http://viewer.zmags.com/publication/66b398ac?page=25"> samhliða því að senda skattframtal og ársreikning</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 26" href="http://viewer.zmags.com/publication/66b398ac?page=26"> Álagning auðlegðarskatts Auðlegðarskatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 27" href="http://viewer.zmags.com/publication/66b398ac?page=27"> fjölskyldur áttu fasteignir sem metnar voru á 265</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 28" href="http://viewer.zmags.com/publication/66b398ac?page=28"> Greiðendum auðlegðarskatts raðað eftir aldri á te</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 29" href="http://viewer.zmags.com/publication/66b398ac?page=29"> ingar á milli fertugs og fimmtugs voru með hæstar</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 30" href="http://viewer.zmags.com/publication/66b398ac?page=30"> S njallvefurinn rsk.is Betra aðgengi og aukin þjó</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 31" href="http://viewer.zmags.com/publication/66b398ac?page=31"> Vinsælasta síðan á rsk.is, að u</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 32" href="http://viewer.zmags.com/publication/66b398ac?page=32"> Stöðugt eru gerðar </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 33" href="http://viewer.zmags.com/publication/66b398ac?page=33"> Hópur starfsmanna af tæknisviði. Standandi frá vi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 34" href="http://viewer.zmags.com/publication/66b398ac?page=34"> Hendricus E. Bjarnason kerfisfræðingur hefur snúi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 35" href="http://viewer.zmags.com/publication/66b398ac?page=35"> Til að mæta kröfum um aukna hagræðingu í vinnslu </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 36" href="http://viewer.zmags.com/publication/66b398ac?page=36"> STJÓRNUN Fagmennska – jákvæðni </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 37" href="http://viewer.zmags.com/publication/66b398ac?page=37"> i – samvinna í stjórnun RSK </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 38" href="http://viewer.zmags.com/publication/66b398ac?page=38"> Ásgeir Heimir Guðmundsson sviðsstjóri fjármála</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 39" href="http://viewer.zmags.com/publication/66b398ac?page=39"> Í þeim mikla niðurskurði sem ríkisskatt- stjóri h</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 40" href="http://viewer.zmags.com/publication/66b398ac?page=40"> Niðurstöður álagningar 2013 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 41" href="http://viewer.zmags.com/publication/66b398ac?page=41"> þjóðfélaginu á hverju ári vegna aukinna fjármagns</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 42" href="http://viewer.zmags.com/publication/66b398ac?page=42"> Milljarðar kr. Hreinar tekjur og hagnaðu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 43" href="http://viewer.zmags.com/publication/66b398ac?page=43"> árið 2001, 91,3% hærri en árið 1993 en voru komna</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 44" href="http://viewer.zmags.com/publication/66b398ac?page=44"> og atvinnuleysisbætur eru einn skýrasti vitnisbur</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 45" href="http://viewer.zmags.com/publication/66b398ac?page=45"> dró úr þessum aukagreiðslum eftir að kaflaskil ur</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 46" href="http://viewer.zmags.com/publication/66b398ac?page=46"> Skattskyldar tekjur einstaklinga </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 47" href="http://viewer.zmags.com/publication/66b398ac?page=47"> Eignir og skuldir einstaklinga </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 48" href="http://viewer.zmags.com/publication/66b398ac?page=48"> Milljarðar kr. Innlenda</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 49" href="http://viewer.zmags.com/publication/66b398ac?page=49"> árum fækkaði þeim þónokkuð á milli áranna 2011 og</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 50" href="http://viewer.zmags.com/publication/66b398ac?page=50"> Milljarðar kr. Innlend og</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 51" href="http://viewer.zmags.com/publication/66b398ac?page=51"> 926,9 milljarða, eða 27,3% að raunvirði. Fasteign</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 52" href="http://viewer.zmags.com/publication/66b398ac?page=52"> Milljarðar kr. Fa</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 53" href="http://viewer.zmags.com/publication/66b398ac?page=53"> Þetta var tæpum 8,2 milljörðum minna en árið 2010</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 54" href="http://viewer.zmags.com/publication/66b398ac?page=54"> Milljarðar kr. Tekjuskatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 55" href="http://viewer.zmags.com/publication/66b398ac?page=55"> 98,7 milljarðar árið 2009, 24,5 milljörðum lægri </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 56" href="http://viewer.zmags.com/publication/66b398ac?page=56"> fjármagnstekna sem aflað var eftir 1. júlí það ár</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 57" href="http://viewer.zmags.com/publication/66b398ac?page=57"> Til að framfylgja skattheimtunni þurfti manntal o</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 58" href="http://viewer.zmags.com/publication/66b398ac?page=58"> Milljarðar kr. Barna- og </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 59" href="http://viewer.zmags.com/publication/66b398ac?page=59"> 2011. Sérstök vaxtaniðurgreiðsla féll niður árið </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 60" href="http://viewer.zmags.com/publication/66b398ac?page=60"> Námskeið fyrir nýja í rekstri Miki</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 61" href="http://viewer.zmags.com/publication/66b398ac?page=61"> Karl Óskar Magnússon, Bjarni Amby Lárusson, Brynd</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 62" href="http://viewer.zmags.com/publication/66b398ac?page=62"> AF VETTVANGI SKATTARÉTTAR Úrskurðir yfirskatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 63" href="http://viewer.zmags.com/publication/66b398ac?page=63"> berra gjalda 2011. Þeirri kröfu hafnaði ríkisskat</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 64" href="http://viewer.zmags.com/publication/66b398ac?page=64"> haldinn. Tilkynning til hlutafélagaskrár var mótt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 65" href="http://viewer.zmags.com/publication/66b398ac?page=65"> ráðstöfun. Samkvæmt fundargerðinni var tillagan s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 66" href="http://viewer.zmags.com/publication/66b398ac?page=66"> DÓMAR DÓM D AR DÓMDAÓRM DÓM AR DÓMAR AF </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 67" href="http://viewer.zmags.com/publication/66b398ac?page=67"> samsköttun þar sem hin umþrættu vaxta- gjöld hefð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 68" href="http://viewer.zmags.com/publication/66b398ac?page=68"> DÓMAR DÓM D AR DÓMDAÓRM DÓM AR DÓMAR AF </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 69" href="http://viewer.zmags.com/publication/66b398ac?page=69"> synlegar upplýsingar hefðu legið fyrir í skattfra</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 70" href="http://viewer.zmags.com/publication/66b398ac?page=70"> ... lokaorðið Helga Valborg Steinarsdóttir </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 71" href="http://viewer.zmags.com/publication/66b398ac?page=71"> ég að leita til þriðja aðila með sérþekkingu á ef</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2013 page 72" href="http://viewer.zmags.com/publication/66b398ac?page=72"> Upplýsingatafla RSK Staðgreiðsla opinberra gja</a>