SUFFICIENT REVENUES

This category evaluates the amount of tax revenues collected, trends and governments' initiatives to increase the tax revenues and expand the tax systems' coverage. It also examines the legal framework to collect and manage revenues from extractive industries. The scores obtained for this category also reflect the ability of tax administrations to collect tax revenues.
  • 2016
  • 2015
  • 2018
2016 UGANDA SENEGAL BANGLADESH PAKISTAN NIGERIA OPT VIETNAM
SUFFICIENT REVENUES
7
6
4
7
7
5
8

Uganda's tax revenue stagnated between 10 and 12% of GDP. The growing informal sector (accounting for almost 36% of the economy in the central region alone), excessive tax exemptions, unaccounted financial outflows (capital flight and illicit flows), alongside the tax administration gaps have contributed to low revenue collections.

Senegal's tax revenues are above 18% of GDP, which is the best performance in the East African Community. However, Senegal is losing significant revenues to tax exemptions (4% of GDP in 2012). This revenue lost needs to be reviewed if Senegal is to reach the level of revenue collection of the developed countries.

Bangladesh's performance in tax revenue generation is very poor as the tax to GDP ratio stands below 10%, one of the lowest in the world. Although there has been certain improvement in raising the tax to GDP ratio and in bringing more tax payers into the tax net, it has not been enough to fulfil the country's potential.

Pakistan obtained a relatively high score for revenue sufficiency because it has improved revenue collection in various ways during the last three years. However, Pakistan's total tax revenues are still below 10% of GDP and are amongst the lowest in the world.

The tax-to-GDP ratio is amongst the lowest of the continent, but the tax base has increased over the years. The government has been able to collect a fair amount of revenues due to Nigerian oil. 

Given the complex political and economic conditions of the region, the revenue structure poses a long-term risk to the fiscal sustainability of the Palestinian Authorities. Currently they are able to meet 82% of their total current expenditure.    

Vietnam scores high on budget revenue completeness. A way to improve further would be to decrease reliance on land use fees, as it is not a sustainable source of revenue.    

0-2
3-4
5-6
7-8
9-10
unfair
fair
    • Tax Revenues
    • Revenues from Extractive Industries
    • Tax Payers
2015 UGANDA SENEGAL BANGLADESH PAKISTAN NIGERIA OPT VIETNAM
SUFFICIENT REVENUES
6
6
4
7

Uganda's tax revenue stagnated between 10 and 12% of GDP. The growing informal sector (accounting for almost 36% of the economy in the central region alone), excessive tax exemptions, unaccounted financial outflows (capital flight and illicit flows), alongside the tax administration gaps have contributed to low revenue collections. 

Senegal's tax revenues are above 18% of GDP, which is the best performance in the East African Community. However, Senegal is losing significant revenues to tax exemptions (4% of GDP in 2012). This revenue lost needs to be reviewed if Senegal is to reach the level of revenue collection of the developed countries. 

Bangladesh's performance in tax revenue generation is very poor as the tax to GDP ratio stands below 10%, one of the lowest in the world. Although there has been certain improvement in raising the tax to GDP ratio and in bringing more tax payers into the tax net, it has not been enough to fulfil the country's potential.

Pakistan obtained a relatively high score for revenue sufficiency because it has improved revenue collection in various ways during the last three years. However, Pakistan's total tax revenues are still below 10% of GDP and are amongst the lowest in the world.

0-2
3-4
5-6
7-8
9-10
unfair
fair
    • Tax Revenues
    • Revenues from Extractive Industries
    • Tax Payers
2018 UGANDA SENEGAL BANGLADESH PAKISTAN NIGERIA OPT VIETNAM
SUFFICIENT REVENUES
7

Uganda's tax revenue stagnated between 10 and 12% of GDP. The growing informal sector (accounting for almost 36% of the economy in the central region alone), excessive tax exemptions, unaccounted financial outflows (capital flight and illicit flows), alongside the tax administration gaps have contributed to low revenue collections. 


0-2
3-4
5-6
7-8
9-10
unfair
fair
    • Tax Revenues
    • Revenues from Extractive Industries
    • Tax Payers