This sub-indicator evaluates the availability of electronic channels to declare and pay personal income taxes, as well as their use among taxpayers. Three performance metrics are used: • Number of pre-filled personal income tax declarations (government data, local consultant, interviews). Pre-filling refers only to data that determine effective tax rate (e.g. salaries, capital revenues, social security benefits, deductions). Forms that only pre-fill taxpayer identity or historical data from past declarations do not count. Latest period available; • Digital availability of personal income tax declaration (government information, local expert, external expert, interviews). Full points are awarded only if the following conditions are met: o The entire process can be conducted through a digital channel (or if tacit approval is foreseen); o As a general rule, no supporting evidence need be provided, in paper or in person; o Electronic payment of taxes due (or reimbursement) is available (e.g. via direct debit, Internet banking, third-party digital payment service). • Use of digital channels for personal income tax declarations (government data, local expert). Tax declarations that are pre-filled by government and tacitly accepted by the taxpayer count as use of digital channels (i.e. they must be included to determine the percentage share). Latest period available. Points are awarded for each of the three criteria (total of 6 points): • percentage of tax declaration forms that are pre-filled: ---- 2 points = 66.66%-100% ---- 1 point = 33.33%-66.65% ---- 0 points = 0%-33.32% • digital availability: ---- 2 points = full process from declaration to payment ---- 1 point = parts of the declaration process are digital ---- 0 points = no digital availability • percentage of tax declarations submitted through a digital channel (or tacitly accepted): ---- 2 points = 66.66%-100% ---- 1 point = 33.33%-66.65% ---- 0.5 points = 0.01%-33.32% ---- 0 points = 0%