Revenue related ratios
Tax structure and SSC proportions
Resource ratios
Staff allocation by function and location
Staff dynamics
Staff age distribution
Length of service
Gender distribution and academic qualifications
Segmentation ratios: LTO/Ps
Registration of personal income taxpayers
Percentage inactive taxpayers on registers
On-time filing rates
Electronic filing
Proportion of Returns by Channel: CIT
Proportion of Returns by Channel: PIT
Proportion of Returns by Channel: VAT
On-time payment performance
Electronic payment proportions and third party withholding
Arrears: Closing stock, collectable arrears, and arrears relating to state owned enterprises
Arrears in relation to collection by tax type
Arrears: Movement between 2018 and 2019
Audits: Hit rate and additional assessments raised
Audits: Additional assessments raised by tax type
Administrative review cases & litigation
Revenue types for which the administration has responsibility and employer withholding
Net revenue collected by the tax administration: Total
Net revenue collected by the tax administration by tax type: Income tax
Net revenue collected by the tax administration by tax type: Value added tax, excises (domestic) and other taxes
Composition of value added tax collected by the tax administration
Net revenue collected by the tax administration by tax type: SSC and non-tax revenue
Tax administration expenditures
Staff of the tax administration: Total and by function
Information and communication technology (ICT) solutions of the tax administration
Staff metrics: Staff strength levels
Staff metrics: Academic qualifications
Staff metrics: Age distribution
Staff metrics: Length of service
Staff metrics: Gender distribution
Large taxpayer office / program: Existence and functions
Large taxpayer office / program: Staff, taxpayers and revenue collected
Large taxpayer office / program: Audits
High net wealth individuals (HNWIs) program
Small and medium enterprises (SMEs) and small taxpayers
Number of taxpayers by tax type: Personal income tax and corporate income tax
Number of taxpayers by tax type: Employers that withhold tax from employees, value added tax and excise
On-time return filing: Corporate income tax
On-time return filing: Personal income tax
On-time return filing: Employers that withhold tax from employees
On-time return filing: Value added tax
Personal income tax withheld by third parties, and on-time payments: Personal income tax
On-time payment: Corporate income tax
On-time payment: Employers that withhold tax from employees
On-time payment: Value added tax
VAT refunds
Closing stock of arrears: Total and non-collectable
Closing stock of arrears: By tax type
Verification / audit activity: All audits (excluding electronic compliance checks)
Verification / audit activity: Value of additional assessments raised by audit / verification type
Verification / audit activity: Value of additional assessment raised by tax type
Tax crime investigations: Role of the administration and number of cases
Dispute resolution: Review procedures
Dispute resolution: Number of cases
Registration channels
Incoming service contacts: Monitoring and number of contacts by channel (online, digital assistance, telephone)
Incoming service contacts: Number of contacts by channel (e-mail, mail / post, in-person)
Pre-fill of tax returns
ADD. Categories of tax deductible expenses used to pre-fill PIT returns or assessments
Number of returns received by tax type
Tax return receipt channels: Corporate income tax
Tax return receipt channels: Personal income tax
Tax return receipt channels: Value added tax
Electronic payments
Techniques and methodologies to improve compliance
Cooperative compliance approches
Innovative technologies: Implementation and usage (Part 1)
Innovative technologies: Implementation and usage (Part 2)
External variables