EFFECTIVE TAX ADMINISTRATION

The performance of the tax administration is an important factor that has influence on the scores of other categories as well, especially the category of Revenue sufficiency. This category examines whether the administration is digitalized and whether specific measures to prevent corruption are in place. It also demonstrates the capacity of tax administration in terms of human resources and reviews the cost effectiveness of tax collection.
  • 2016
  • 2015
  • 2018
2016 UGANDA SENEGAL BANGLADESH PAKISTAN NIGERIA OPT VIETNAM
EFFECTIVE TAX ADMINISTRATION
8
8
4
9
6
9

Uganda's effort to digitalize the tax administration is a driving factor to improving tax compliance. As a result, the tax payers' register has grown considerably in the past years. This has however created more pressure on the administration as the number of tax officers has not increased accordingly. Although the tax authority has seen an important improvements, the collected revenues are still far from sufficient (only 10 - 12% of GDP)..

The tax administration in Senegal is mainly concentrated in Dakar, which decreases the efficiency of tax collection in other regions. It also operates under different ministries, which makes it more complicated to manage and coordinate. The tax administration is relatively successful in collecting tax revenues, although the coverage of the tax system must be expanded further.

Bangladesh's tax authority (NBR) suffers from an insufficient number of professional officers and although training programmes are in place, the skills of existing staff needs to be improved to properly tackle tax avoidance. The NBR also needs to adopt stricter measures to fight corruption.

The tax authority has consistently improved over the years, however, it has failed to adopt a long term approach to ensure a sustainable stream of tax revenues and to bring more tax payers in the tax net. Although heavy investments have been made into digitalizing the tax system, the newly created technological platforms are not fully utilized.

Cost of collection is rather high – five times the capital expenditure for health or education in 2018. This indicates inefficiency. The possibility to file taxes online is there, which has been a great step forward in tax collection since 2012.    

The overall operational effectiveness of the Palestinian tax system is satisfactory and improving over time in terms of administration costs and revenue shortfalls. However, improvements need to be made in terms of collection procedures, audit function, and tax avoidance and evasion.    

The Vietnam government has devoted a lot of resources into the tax body, especially in the IT system.    

0-2
3-4
5-6
7-8
9-10
unfair
fair
    • Organization
    • Administration
    • Resources
    • Oversight
2015 UGANDA SENEGAL BANGLADESH PAKISTAN NIGERIA OPT VIETNAM
EFFECTIVE TAX ADMINISTRATION
8
8
4
9

Uganda's effort to digitalize the tax administration is a driving factor to improving tax compliance. As a result, the tax payers' register has grown considerably in the past years. This has however created more pressure on the administration as the number of tax officers has not increased accordingly. Although the tax authority has seen an important improvements, the collected revenues are still far from sufficient (only 10 - 12% of GDP).. 

The tax administration in Senegal is mainly concentrated in Dakar, which decreases the efficiency of tax collection in other regions. It also operates under different ministries, which makes it more complicated to manage and coordinate. The tax administration is relatively successful in collecting tax revenues, although the coverage of the tax system must be expanded further. 

Bangladesh's tax authority (NBR) suffers from an insufficient number of professional officers and although training programmes are in place, the skills of existing staff needs to be improved to properly tackle tax avoidance. The NBR also needs to adopt stricter measures to fight corruption.

The tax authority has consistently improved over the years, however, it has failed to adopt a long term approach to ensure a sustainable stream of tax revenues and to bring more tax payers in the tax net. Although heavy investments have been made into digitalizing the tax system, the newly created technological platforms are not fully utilized.

0-2
3-4
5-6
7-8
9-10
unfair
fair
    • Organization
    • Administration
    • Resources
    • Oversight
2018 UGANDA SENEGAL BANGLADESH PAKISTAN NIGERIA OPT VIETNAM
EFFECTIVE TAX ADMINISTRATION
8

Uganda's effort to digitalize the tax administration is a driving factor to improving tax compliance. As a result, the tax payers' register has grown considerably in the past years. This has however created more pressure on the administration as the number of tax officers has not increased accordingly. Although the tax authority has seen an important improvements, the collected revenues are still far from sufficient (only 10 - 12% of GDP).. 

0-2
3-4
5-6
7-8
9-10
unfair
fair
    • Organization
    • Administration
    • Resources
    • Oversight