Erstellung eines tax performance assessment tool

The project elaborated a tax assessment performance tool (TPAT) based on aggregated macroquantitative data and country-specific information.

Projektleitung:
Christian von Haldenwang

Projektteam:

Maria Melody Garcia
Maksym Ivanyna (externer Gutachter)
Philipp Krause
Gertrud Frankenreiter (Projektkoordination)

Finanzierung:
Co-Finanzierung durch die KfW

Zeitrahmen:
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;