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.
  • 2015
  • 2016
2015 UGANDA SENEGAL BANGLADESH PAKISTAN
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
2016 UGANDA SENEGAL BANGLADESH PAKISTAN
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