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What is TADAT
It is an integrated monitoring framework that measures performance of a country’s tax administration at a point in time. This framework is focused on the 9 key performance outcome areas (POAs) that cover most tax administration functions processses and institutions.
The 9 key performance outcome areas (POAs) are assessed on 35 high-level indicators, each built on 1 to 5 dimensions adding up to 61 measurement dimensions, making TADAT a comprehensive but administrable diagnostic tool.
The TADAT Famework
Please click on each POA section on image to view details
POA1: Integrity of the Registered Taxpayer Base
All businesses, individuals, and other entities that are required to register are included in a taxpayer registration database. Information held in the database is complete, accurate, and up-to-date.
P1-1-1: The adequacy of information held in respect of registered taxpayers and the extent to which the registration database supports effective interactions with taxpayers, tax intermediaries and other government agencies.
P1-1-2: The accuracy of information held in the registration database.
P1-2: The extent of initiatives to detect businesses and individuals who are required to register but fail to do so.
POA 2: Effective Risk Management
Risks to revenue and tax administration operations are identified and managed effectively.
P2-3-1: The extent of intelligence gathering and research to identify compliance risks in respect of the main tax obligations.
P2-3-2: The process used to assess, rank, and quantify taxpayer compliance risks.
P2-4: The degree to which the tax administration mitigates assessed risks to the tax system through a compliance improvement plan.
P2-5: The process used to monitor and evaluate the impact of compliance risk mitigation activities.
P2-6-1: The process used to identify, assess and mitigate operational risks.
P2-6-2: The process used to approve, monitor, test and evaluate the effectiveness of the business continuity program.
P2-7-1: The extent to which the tax administration has in place the capacity and structures to manage human capital risks.
P2-7-2: The degree to which the tax administration evaluates the status of human capital risks and related mitigation interventions.
POA3: Supporting and Facilitating Voluntary Compliance
Taxpayers have the necessary information and support to voluntarily comply at a reasonable cost to themselves.
P3-8-1: The range of information available to taxpayers to explain, in clear simple terms, what their obligations and entitlements are in respect of each core tax.
P3-8-2: The degree to which information is current in terms of the law and administrative policy.
P3-8-3: The availability to taxpayers of information and guidance from the tax administration.
P3-9-1: The time taken and quality of responses to taxpayer and tax intermediary requests for information.
P3-9-2: The design of service channel performance standards and the extent of regular management reporting of results.
P3-10: The extent of initiatives to reduce taxpayer compliance costs and facilitate compliance.
P3-11-1: The use and frequency of methods to obtain feedback from taxpayers on the standard and quality of services provided.
P3-11-2: The extent to which taxpayer input is taken into account in the design of administrative processes and products.
P3-12: The nature and scope of proactive initiatives undertaken to encourage accurate reporting.
POA4: Timely Filing of Tax Declarations
Taxpayers file tax declarations on time.
P4-13-1: The number of CIT declarations filed by the statutory due date as a percentage of the number of declarations expected from registered CIT taxpayers.
P4-13-2: The number of PIT declarations filed by the statutory due date as a percentage of the number of declarations expected from registered PIT taxpayers.
P4-13-3: The number of VAT declarations filed by the statutory due date as a percentage of the number of declarations expected from registered VAT taxpayers.
P4-13-4: The number of domestic excise tax declarations filed by the statutory due date as a percentage of the number of declarations expected from registered domestic excise taxpayers.
P4-13-5: The number of PAYE declarations filed by the statutory due date as a percentage of the number of declarations expected from registered PAYE taxpayers.
P4-14: Action taken to follow up non-filers.
P4-15: The extent to which tax declarations are filed electronically.
POA5: Timely Payment of Taxes
Taxpayers pay their taxes in full on time.
P5-16: The extent to which core taxes are paid electronically.
P5-17: The extent to which withholding at source and advance payment systems are used.
P5-18-1: The number of VAT payments made by the statutory due date in percent of the total number of payments due.
P5-18-2: The value of VAT payments made by the statutory due date in percent of the total value of VAT payments due.
P5-19-1: The value of total core tax arrears at fiscal year-end as a percentage of total core tax revenue collections for the fiscal year.
P5-19-2: The value of collectible core tax arrears at fiscal year-end as a percentage of total core tax revenue collections for the fiscal year.
P5-19-3: The value of core tax arrears more than 12 months’ old as a percentage of the value of all core tax arrears.
P5-20:The management and scope of arrears enforcement action.
POA6: Accurate Reporting in DeclarationsAccurate Reporting in Declarations
Taxpayers report complete and accurate information in their tax declarations.
P6-21-1: The nature and scope of the tax audit program in place to detect and deter inaccurate reporting.
P6-21-2: The extent to which the audit program is systematized around uniform practices.
P6-21-3: The degree to which the quality of taxpayer audits is monitored.
P6-21-4: The degree to which the tax administration monitors the performance and effectiveness of the taxpayer audit function.
P6-22: The extent of large-scale automated crosschecking to verify information reported in tax declarations.
P6-23-1: Scope and nature of the process to identify and plan responses to counter tax fraud.
P6-23-2: Effective implementation of the planned responses to counter tax fraud.
P6-24: The soundness of tax gap analysis method/s used by the tax administration to assess and monitor inaccurate reporting.
POA7: Effective Tax Dispute Resolution
The tax dispute resolution process is fair and independent, accessible to taxpayers, and effective in resolving disputed matters in a timely manner.
P7-25-1: The extent to which an appropriately graduated mechanism of administrative and judicial review is available to, and used by, taxpayers.
P7-25-2: Whether the administrative review mechanism is independent of the audit process.
P7-25-3: Whether information on the dispute process is published, and whether taxpayers are explicitly made aware of it.
P7-26-1: The time taken to complete administrative reviews.
P7-26-2: Stock of administrative reviews.
P7-27: The extent to which the tax administration responds to dispute outcomes.
POA8: Effective Performance and Efficient Revenue Management
Tax revenue collections are fully accounted for, monitored against expectations, and analyzed to inform government revenue forecasting. Legitimate tax refunds are paid promptly.
P8-28: The extent of the tax administration’s management of its performance.
P8-29: The extent of tax administration input to government tax revenue forecasting, estimating, and monitoring.
P8-30: Adequacy of the tax administration’s tax revenue accounting system.
POA9: Accountability and Transparency
The tax administration is transparent in the conduct of its activities and accountable to the government and community.
P9-32-1: Assurance provided by internal audit.
P9-32-2: Staff integrity assurance mechanisms.
P9-33-1: The extent of independent external oversight of the tax administration’s operations and financial performance.
P9-33-2: The investigation process for suspected wrongdoing or maladministration.
P9-34: The mechanism for monitoring public confidence in the tax administration.
P9-35-1: The extent to which the financial and operational performance of the tax administration is made public, and the timeliness of publication.
P9-35-2: The extent to which the tax administration’s future directions and plans are made public, and the timeliness of publication.
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The TADAT Secretariat comprises a Head, three technical experts, a project analyst, and a division coordinator. Under the guidance of the GPFP, and in line with the Program Document, the TADAT Secretariat plans, implements, and monitors the TADAT program.
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