Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.
Target coding
- Publication category
- Impactful algorithms
- Impact assessment
- DPIA, IAMA
- Status
- In use
General information
Theme
Begin date
Contact information
Link to publication website
Link to source registration
Responsible use
Goal and impact
PURPOSE: To contact Rotterdammers with a tax debt in a fast, simple and least expensive way for an appropriate way of collecting tax money.
IMPACT: The target group code assigned by the algorithm affects the type of enforcement order. Namely: by post or with tax bailiff. A tax bailiff ensures earlier contact so that the Rotterdam resident with tax debt can get help. We call this social debt collection.
Considerations
It depends on the payment behaviour of the Rotterdammer whether the classification of the target group code increases. The free reminder is an extra service, an opportunity that every Rotterdammer with a tax debt receives. This is followed by collection costs via a reminder and enforcement order. The collection costs cause a Rotterdammer with tax debt to rise in classification of the target group code.
Human intervention
Up to the bailiff, there is no human intervention. From a human perspective, a collection officer can avoid a visit from the bailiff. The collection officer does this in consultation with the bailiff. The Rotterdammer does not know its own target group code. From the risks found in the IAMA, the municipality does communicate on the pay-on-time web page.
Risk management
- Human contact is missing
- Correction happens only from systems municipality
- Process is difficult to explain
- No communication about process to citizens
- Rotterdam citizens do not know their own code
Legal basis
11.5 guidance on recovery (free recovery) and 1.1.6 guidance on recovery (efficient recovery)
Impact assessment
- Data Protection Impact Assessment (DPIA)
- Impact Assessment Mensenrechten en Algoritmes (IAMA)
Operations
Data
Payment history with recovery charges imposed
Links to data sources
Technical design
By law, a municipality has several measures to collect municipal taxes. The policy of the municipality of Rotterdam is to choose the simplest, fastest and least expensive way. This applies both from the perspective of the Rotterdam resident with tax debt and from the municipality's point of view. The policy rules (collection guideline) establish this principle. The result of the elaboration of these policy rules are the target group codes with the various measures (collection strategies). The municipality chooses the best way to quickly get in touch with the Rotterdammer with tax debt. That is why there are different measures. For this, the municipality looks at the payment behaviour of the past 3 years. This is done on the basis of the debt collection charges imposed: have reminders and/or penalty notices been sent before. The tax debtor is in target group code 1, 2, 3, 4, 6 or 7. The criteria for being in a particular target group are the same for everyone. Every Rotterdam resident with a tax debt receives a free reminder, without paying attention to the target group code. This is followed by collection costs via a reminder and enforcement order. The collection costs cause a Rotterdammer with tax debt to rise in classification. The target group code affects the type of enforcement order. Namely: by post or with a tax bailiff. A tax bailiff ensures earlier contact so that the Rotterdammer with tax debt can get help. We call this social debt collection. An employee cannot adjust the target group code manually.
External provider
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