ACCOUNTABLE PUBLIC FINANCES

The objective of this category is to determine whether the tax systems are transparent and whether the citizens have an opportunity to participate in the process of policy making. It examines whether the information about tax systems, companies and audits of tax authorities is shared with the public. Access to information and citizen's participation are key for monitoring the fairness of the tax systems and for formulating fair tax policies.
  • 2015
  • 2016
2015 UGANDA SENEGAL BANGLADESH PAKISTAN
ACCOUNTABLE PUBLIC FINANCES
3
5
3
5

Tax authorities have begun to publish information through media and tax hubs, although the quality, integrity and relevance of the data is questionable. While such information could be important to ensure that the authorities are held accountable, the public remains disempowered to take any relevant action.

In Senegal, various reforms have been passed to improve the transparency of the tax system (e.g. publication of revenues forgone due to tax exemptions). However, the changes are not fully reflected in practice. There is therefore a necessity to adopt a law ensuring access to information that would strenghten the citizens' rights to information.

Bangladesh is lacking a meaningful mechanism to involve citizens in the policy making processes and provides only limited information about the tax system to the public. The government agencies need to ensure openness, reliability and timeliness of the tax related data and publish them in a user friendly manner. Without publicly available data on tax systems, it is difficult for the citizens and the civil society organizations to hold their government accountable.

There is a very limited role of the civil society to participate in the formulation of the revenue policies as the government is not supportive of including citizens in the decision making process. Significant improvements need to be made in terms of information availability. The financial affairs of state owned enterprises in particular lack transparency.

0-2
3-4
5-6
7-8
9-10
unfair
fair
    • Tax system transparency
    • Information availability on companies
    • Audit
    • Budget documentation
    • Citizens’ engagement
2016 UGANDA SENEGAL BANGLADESH PAKISTAN
ACCOUNTABLE PUBLIC FINANCES
3
5
3
5

Tax authorities have begun to publish information through media and tax hubs, although the quality, integrity and relevance of the data is questionable. While such information could be important to ensure that the authorities are held accountable, the public remains disempowered to take any relevant action.

In Senegal, various reforms have been passed to improve the transparency of the tax system (e.g. publication of revenues forgone due to tax exemptions). However, the changes are not fully reflected in practice. There is therefore a necessity to adopt a law ensuring access to information that would strenghten the citizens' rights to information.

Bangladesh is lacking a meaningful mechanism to involve citizens in the policy making processes and provides only limited information about the tax system to the public. The government agencies need to ensure openness, reliability and timeliness of the tax related data and publish them in a user friendly manner. Without publicly available data on tax systems, it is difficult for the citizens and the civil society organizations to hold their government accountable.

There is a very limited role of the civil society to participate in the formulation of the revenue policies as the government is not supportive of including citizens in the decision making process. Significant improvements need to be made in terms of information availability. The financial affairs of state owned enterprises in particular lack transparency.

0-2
3-4
5-6
7-8
9-10
unfair
fair
    • Tax system transparency
    • Information availability on companies
    • Audit
    • Budget documentation
    • Citizens’ engagement