Erstellung eines tax performance assessment tool
The project elaborated a tax assessment performance tool (TPAT) based on aggregated macroquantitative data and country-specific information.
Christian von Haldenwang
Maria Melody Garcia
Maksym Ivanyna (externer Gutachter)
Gertrud Frankenreiter (Projektkoordination)
Co-Finanzierung durch die KfW
2009 - 2010 / Abgeschlossen
In particular, the project
- Assesses the tax ratio of countries in relation to per capita GDP, establish a trend line and group countries according to their position relative to the trend line;
- Examines the evolution of the tax ratio over an extended period of time (10 years), and group countries according to their position changes;
- Determines the political will and administrative capacity of countries to improve the tax ratio, especially in the cases of countries with a low or worsening tax ratio;
- Accounts for other factors which exert influence on tax performance.
Die aktuelle Kolumne, 14.10.2019
Externe Publikationen, 11.10.2019