Efficiency of tax collection

Cost of tax collection ratio (%)

The cost of tax collection ratio is calculated as the ratio of aggregated tax administration costs of net revenue collected (less VAT and imports). Tax administration costs include three categories: administrative costs, salaries and ITC costs. Points are allocated based on the cost of tax collection ratio (x): • x > 5 = 0 points. • 1.5 < x ≤ 5 = linear function. • x ≤ 1.5 = 5 points.

Personal income tax declarations that are submitted using electronic means (%)

Based on information provided by the tax authority Points are allocated based on the percentage of personal income tax declarations being submitted electronically (x): • x < 70% = 0 points. • 70% ≤ x < 95% = linear function. • x ≥ 95% = 5 points.