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The Controlling Function Paradigm For Tax Authorities

Table 1:

Indicator Indicator value Integrated indicator share
Tax and charge collection rates in % less than 80 %80–90 %90–95 %over 95 % from 0 to 0.1from 0.1 to 0.14from 0.15 to 0.190.2
Proportion of taxpayers able to access their personal data via the Internet less than 0.80.8–0.90.9–0.95over 0.95 from 0 to 0.05from 0.06 to 0.07from 0.08 to 0.090.1
…….
Integrated assessment indicator Integrated indicator evaluation:– value over 0.9 (highly efficient tax control system)– value between 0.8 and 0.89 (efficient tax control system)– value between 0.7 and 0.79 (satisfactory tax control system)– value between 0.55 and 0.69 (non–satisfactory tax control system)– value lower 0.55 (inefficient tax control system)
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