| Indicator set |
Indicators’ structure |
Threats |
| Fiscal Function Performance Indicators |
1. The volume of actual tax revenues in general and by tax types2. Tax potential3. The share of taxes and mandatory payments in budget revenues, in GDP, in GVA4. Percentage of planned targets completion |
Non-fulfilment or reduction of expenses, programs and projects financing, allocation of subsidies, etc. by the state |
| Regulatory Performance Assessment Indicators |
1. Tax burden level2. Preferential taxation level3. Effectiveness of benefits4. The share of outstanding debt in tax revenue |
Development of the shadow economy, the growth of latent debt, etc. |
| Control Function Performance Indicators |
1. Overall control level2. Collection level of total debt, of current arrears3. Effectiveness of tax control in general, by type of tax, per audit, per tax inspector4. Tax offenses level |
Growth of offenses, tax evasion, concealment of the tax base, etc. |
