Analysis of the World Bank Doing Business indicators “Paying Taxes” and “Value-Added Taxes” (VAT), as well as SIGMA expert review of government data and interviews with government officials responsible for construction permits. The following performance metrics are assessed: • Number of payments (World Bank data). This metric includes digital, as per World Bank methodology: “Where full electronic filing and payment is allowed and it is used by the majority of medium-size businesses, the tax is counted as paid once a year even if filings and payments are more frequent.”; • Time in hours to prepare, file and pay corporate income taxes over the course of one year (World Bank data); • Digital uptake (analysis of government data, validation by expert and in interviews with business representatives). Companies that use automated exchanges to declare VAT qualify as use of digital channel (i.e. they must be included to determine the percentage share). Points are awarded for each of the three criteria (total of 6 points): • number of payments: ---- 2 points = 1 payment ---- 0 points = 2 or more payments • time: ---- 2 points = 1-50 hours ---- 1 point = 51-100 hours ---- 0 points = 101 or more hours • digital uptake: ---- 2 points = 75%-100% ---- 1.5 points = 50%-74.99% ---- 1 point = 25%-49.99% ---- 0.5 points = 0.01%-24.99% ---- 0 points = 0%