Back Matter

Back Matter

Author(s):
Duncan Cleary
Published Date:
June 2017
    Share
    • ShareShare
    Show Summary Details
    References

      BoardSource: Nonprofit Governance Index2012. Data Report 1 CEO Survey of BoardSource Members. BoardSource, Washington, DC

      International Monetary Fund, (IMF). 2010. Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model. IMF Technical Note, Washington, DC.

      Lemgruber, A, Masters, A and Cleary, D2015. Understanding Revenue Administration. An Initial Data Analysis Using the Revenue Administration Fiscal Information Tool. Fiscal Affairs Department departmental paper series. IMF, Washington, DC.

    Appendix Tables

    Institutional Arrangements

    Appendix Table 1.Type of Institutional Arrangement by Income Group—Frequency
    2013
    Income GroupSingle Directorate

    in Ministry
    Multiple Directorates

    in Ministry
    Semi-autonomous

    Body
    Semi-autonomous

    Body with a Board
    LICs6209
    LMICs9347
    UMICs12465
    HICs4230
    All Respondents31111321
    Appendix Table 2.Semi-autonomous Revenue Bodies with Boards—Board Type and Size (All)
    201120122013
    Decision-Making Board (No.)151516
    Advisory Board (No.)555
    Total Semi-autonomous Bodies with Boards (No.)202021
    Average No. of Board Members (Mean)888
    Average No. of Private Sector Board Members (Mean)444
    Appendix Table 3.Management of Tax and Customs by Income Group—Frequency
    201120122013
    Tax and

    Customs

    Separate
    Tax and

    Customs

    Co-managed
    Tax and

    Customs

    Separate
    Tax and

    Customs

    Co-managed
    Tax and

    Customs

    Separate
    Tax and

    Customs

    Co-managed
    LICs988889
    LMICs129139149
    UMICs151213121611
    HICs554545
    All Respondents413438344234
    Appendix Table 4a.Degree of Autonomy by Income Group—Frequency (All)
    2013
    Design Own Internal StructureSet Level of Staff RemunerationEstablish Staffing Levels and MixHire and Fire StaffExercise Discretion over Operating ExpenditureExercise Discretion over Capital ExpenditureEstablish Performance Standards
    Income GroupYesNoYesNoYesNoYesNoYesNoYesNoYesNo
    LICs11106141381110129912183
    LMICs1961016141115111510169250
    UMICs198121524317101991612261
    HICs62264444806280
    All Respondents552630515526473554284735774
    Appendix Table 4b.Degree of Autonomy by Income Group—Frequency (Tax Only)
    2013
    Design Own Internal StructureSet Level of Staff RemunerationEstablish Staffing Levels and MixHire and Fire StaffExercise Discretion over Operating ExpenditureExercise Discretion over Capital ExpenditureEstablish Performance Standards
    Income GroupYesNoYesNoYesNoYesNoYesNoYesNoYesNo
    LICs3911057395721093
    LMICs10551087786978150
    UMICs11561013397116107160
    HICs31132231404040
    All Respondents272013332819222526222325443
    Appendix Table 4c.Degree of Autonomy by Income Group—Frequency (Tax and Customs)
    2013
    Design Own Internal StructureSet Level of Staff RemunerationEstablish Staffing Levels and MixHire and Fire StaffExercise Discretion over Operating ExpenditureExercise Discretion over Capital ExpenditureEstablish Performance Standards
    Income GroupYesNoYesNoYesNoYesNoYesNoYesNoYesNo
    LICs81548181727290
    LMICs915664839191100
    UMICs8365110838365101
    HICs31132213402240
    All Respondents286171827725102862410331
    Appendix Table 5a.Degree of Transparency by Income Group—Frequency (All)
    2013
    Publishes Annual ReportPublishes Strategic/Business PlanPublicizes Compliance Risks and Mitigation StrategiesPublishes a Set of Taxpayer RightsConducts Regular Taxpayer SurveysPublishes Service Delivery StandardsIs Externally Audited
    Income GroupYesNoYesNoYesNoYesNoYesNoYesNoYesNo
    LICs111013811101831110136145
    LMICs206205111420513121510196
    UMICs21719982024416121315253
    HICs54362662634571
    All Respondents5727552832506814463745366515
    Appendix Table 5b.Degree of Transparency by Income Group—Frequency (Tax Only)
    2013
    Publishes Annual ReportPublishes Strategic/Business PlanPublicizes Compliance Risks and Mitigation StrategiesPublishes a Set of Taxpayer RightsConducts Regular Taxpayer SurveysPublishes Service Delivery StandardsIs Externally Audited
    Income GroupYesNoYesNoYesNoYesNoYesNoYesNoYesNo
    LICs48665793486473
    LMICs1141146912351096123
    UMICs11610761115210798143
    HICs31221340312240
    All Respondents29192919183040822262620379
    Appendix Table 5c.Degree of Transparency by Income Group—Frequency (Tax and Customs)
    2013
    Publishes Annual ReportPublishes Strategic/Business PlanPublicizes Compliance Risks and Mitigation StrategiesPublishes a Set of Taxpayer RightsConducts Regular Taxpayer SurveysPublishes Service Delivery StandardsIs Externally Audited
    Income GroupYesNoYesNoYesNoYesNoYesNoYesNoYesNo
    LICs72726390727272
    LMICs92915582826473
    UMICs1019229926547110
    HICs23141322322331
    All Respondents288269142028624111916286
    Appendix Table 6.Cost of Administration by Income Group
    201120122013
    Income GroupRecurrent Cost of Administration (Excludes Capital Costs)Total Cost of Administration (Recurrent and Capital Costs)Recurrent Cost of Administration (Excludes Capital Costs)Total Cost of Administration (Recurrent and Capital Costs)Recurrent Cost of Administration (Excludes Capital Costs)Total Cost of Administration (Recurrent and Capital Costs)
    Revenue Administrations (tax and customs co-managed in a single administration)
    LICs (5)1.98%2.11%2.57%2.70%2.06%2.33%
    LMICs (4)111111
    UMICs (6)1.53%1.57%1.51%1.57%1.58%1.64%
    HICs (0)
    All Respondents (15)1.67%1.74%1.82%1.91%1.80%1.94%
    Tax Administrations (tax only administration)
    LICs (5)0.90%1.09%0.77%0.89%0.87%1.01%
    LMICs (10)0.66%0.75%0.75%0.84%0.80%0.89%
    UMICs (17)1.94%2.02%1.80%1.92%2.02%2.08%
    HICs (5)1.52%1.54%1.07%1.08%1.11%1.13%
    All Respondents (37)1.37%1.46%1.25%1.34%1.39%1.47%
    Numbers in parentheses equal the average sample size for data supplied.

    Fewer than five respondents.

    Appendix Table 7.Outsourced Services by Income Group—Frequency
    201120122013
    Income GroupYesNoYesNoYesNo
    LICs146136156
    LMICs187195195
    UMICs216197216
    HICs444353
    All Respondents572355216020
    Appendix Table 8.Main Types of Outsourced Services by Income Group—Frequency
    2013
    Income GroupAnalytical Services

    (Technical/Policy)
    Cash/

    Banking

    Services
    Client

    Services
    Debt

    Collection

    Services
    IT

    Services
    Taxpayer

    Audit
    Training
    LICs510034011
    LMICs68146212
    UMICs4103113213
    HICs2121314
    All Respondents17296926540

    Staffing and Office Network

    Appendix Table 9.Average Staffing—Support, Operations, and Headquarters by Income Group
    201120122013
    Income GroupHR, Admin, and Other Support (% of Total FTEs)Tax Operations (% of Total FTEs)Customs Operations (% of Total FTEs)Headquarters (% of Total FTEs)1HR, Admin, and Other Support (% of Total FTEs)Tax Operations (% of Total FTEs)Customs Operations (% of Total FTEs)Headquarters (% of Total FTEs)1HR, Admin, and Other Support (% of Total FTEs)Tax Operations (% of Total FTEs)Customs Operations (% of Total FTEs)Headquarters (% of Total FTEs)1
    Revenue Administrations (tax and customs co-managed in a single administration)
    LICs (7)33%32%35%25%32%33%35%26%33%34%33%24%
    LMICs (6)33%35%32%43%28%39%33%38%29%39%32%32%
    UMICs (6)17%51%32%18%18%52%30%18%19%51%30%18%
    HICs (1)222222222222
    All Respondents (20)28%39%33%27%26%41%33%26%26%43%31%22%
    Tax Administrations (tax only administration)
    LICs (13)28%72%34%27%73%34%22%78%36%
    LMICs (19)29%71%52%27%73%44%27%73%49%
    UMICs (20)25%75%54%23%77%46%23%77%49%
    HICs (7)14%86%44%16%84%49%17%83%56%
    All Respondents (59)26%74%47%25%75%43%23%77%47%
    Numbers in parentheses equal the average sample size for data supplied.

    Include both support and operations headquarters staff.

    Fewer than five respondents.

    Appendix Table 10.Average Staff Distribution across Tax Operations by Income Group
    201120122013
    Income GroupClient Account Management FunctionsAudit, Investigation, and Other VerificationEnforced Debt Collection and Related FunctionsOther Tax Operations FunctionsClient Account Management FunctionsAudit, Investigation, and Other VerificationEnforced Debt Collection and Related FunctionsOther Tax Operations FunctionsClient Account Management FunctionsAudit, Investigation, and Other VerificationEnforced Debt Collection and Related FunctionsOther Tax Operations Functions
    LICs (15)32%24%18%26%31%24%19%26%32%23%19%26%
    LMICs (21)28%37%13%22%30%35%13%22%29%36%12%23%
    UMICs (25)31%34%16%19%33%32%15%20%31%34%14%21%
    HICs (8)20%33%5%41%22%34%7%37%24%36%9%30%
    All Resp. (69)29%32%15%24%31%31%14%23%30%32%14%24%
    Numbers in parentheses equal the average sample size for data supplied.
    Appendix Table 11.Average Tax Operations Staff Distributed across Office Network by Income Group
    2013
    Income GroupHeadquartersRegional OfficesLocal/Branch OfficesNational/Regional Data Processing CentersNational/Regional Service Centers (including Call Centers)Other Offices
    LICs (14)32.38%21.12%38.20%1.09%0.16%7.05%
    LMICs (21)38.90%41.21%15.14%0.35%2.70%1.70%
    UMICs (25)33.87%25.69%31.65%4.75%1.44%2.60%
    HICs (8)28.14%27.23%25.47%2.37%0.99%15.81%
    All Respondents (68)34.44%29.72%27.17%2.36%1.51%4.79%
    Numbers in parentheses equal the average sample size for data supplied.
    Appendix Table 12.Large Taxpayer Office or Equivalent by Income Group—Frequency
    201120122013
    Income GroupYesNoYesNoYesNo
    LICs191190200
    LMICs216215233
    UMICs207207217
    HICs444363
    All Respondents641864157013

    Taxpayer Segmentation

    Appendix Table 13.Large Taxpayer Office or Equivalent Criteria—All Respondents
    2013
    LTO Criteria Used by Five or More RespondentsNumber
    Total Respondents with an LTO or Equivalent70
    Turnover65
    Industry or Sector37
    Taxes Paid22
    Group/Subsidiary/Associated Entities10
    Assets (Gross or Net)8
    No. of Employees5
    Appendix Table 14.Large Taxpayer Office Metrics by Income Group Means
    Income GroupPercentage of Total Active Corporate Income Taxpayers Managed by LTOPercentage of Total Tax Operations FTEs in the LTORatio of LTO CIT Payers to LTO FTEs1Percentage of Total Domestic Revenue Managed by the LTO
    2011
    LICs (14/15/14/13)45.90%11.54%18:166.39%
    LMICs (15/17/18/13)9.01%9.76%19:149.73%
    UMICs (17/17/20/16)7.49%9.56%20:153.89%
    HICs (4/3/3/1)2222
    All Respondents (50/52/55/43)18.139.86%20:156.19%
    2012
    LICs (15/17/15/13)44.89%12.12%15:168.51%
    LMICs (14/18/16/15)16.88%9.54%21:154.16%
    UMICs (18/18/20/17)6.58%10.73%17:157.87%
    HICs (4/3/3/1)2222
    All Respondents (51/56/54/46)20.18%10.39%18:159.39%
    2013
    LICs (15/15/16/12)30.45%12.01%23:165.73%
    LMICs (17/21/21/16)9.02%11.14%17:159.99%
    UMICs (19/18/20/17)5.40%9.76%13:151.57%
    HICs (5/5/5/1)0.26%3.85%20:12
    All Respondents (56/59/62/46)12.75%10.32%18:158.16%
    Numbers in parentheses equal the average sample size for data supplied for each metric.

    Rounded to nearest FTE.

    Fewer than five respondents.

    Appendix Table 15.Simplified Regimes for Small Taxpayers by Income Group—Frequency
    201120122013
    Income GroupYesNoYesNoYesNo
    LICs182172191
    LMICs179168169
    UMICs121411141512
    HICs444345
    All Respondents512948275427
    Appendix Table 16.Types of Simplified Regimes for Small Taxpayers by Income Group—Frequency
    Income GroupFlat-Rate Turnover RegimeForfait (Agreed) RegimeIndicator-Based RegimeSimplified Participation in Regular RegimeSimple Patent
    2011
    LICs78174
    LMICs85091
    UMICs52612
    HICs11111
    All Respondents21157207
    2012
    LICs78073
    LMICs84061
    UMICs42602
    HICs10130
    All Respondents20147166
    2013
    LICs108062
    LMICs84061
    UMICs52523
    HICs10130
    All Respondents24146176

    Fewer than five respondents.

    Taxpayer Registration

    Appendix Table 17.National/Federal VAT by Income Group—Frequency
    201120122013
    Income GroupYesNoYesNoYesNo
    LICs182162181
    LMICs233232232
    UMICs225225253
    HICs626181
    All Respondents69126710747
    Appendix Table 18.Average General VAT Threshold by Income Group—US Dollars
    Income Group201120122013
    LICs (16/16/17)$56,059$58,711$58,747
    LMICs (15/17/18)$50,867$52,342$52,175
    UMICs (14/14/15)$48,455$48,119$54,030
    HICs (4/4/5)11$60,051
    All Respondents (49/51/55)$50,477$51,735$55,428

    Fewer than five respondents.

    Appendix Table 19.Voluntary VAT Registration by Income Group—Frequency
    201120122013
    Income GroupYesNoYesNoYesNo
    LICs153142153
    LMICs174173192
    UMICs175175213
    HICs333343
    All Respondents521551135911
    Appendix Table 20.Distribution of Total Tax Register by Income Group
    2013
    Income GroupCorporate

    Income

    Taxpayers
    Individual

    Taxpayers
    Employer

    Withholding

    (PAYE)
    Domestic

    Excise
    Sales TaxVAT
    LICs (10)15.02%50.32%20.70%0.20%0.26%13.49%
    LMICs (14)26.73%28.94%17.11%0.22%6.73%20.27%
    UMICs (20)18.85%51.25%9.87%1.07%4.08%14.88%
    HICs (4)111111
    All Respondents (48)20.97%44.11%14.50%0.55%3.71%16.15%
    Numbers in parentheses equal the average sample size for data supplied.

    Fewer than five respondents.

    Appendix Table 21.Active Taxpayers as Percentage of Total Taxpayers by Income Group
    2013
    Income GroupCorporate

    Income

    Taxpayers
    Individual

    Taxpayers
    Employer

    Withholding

    (PAYE)
    Domestic

    Excise
    Sales TaxVAT
    LICs (15/13/15/11/4/5)74.21%75.26%76.91%87.61%185.07%
    LMICs (19/17/16/14/5/17)71.49%69.81%64.33%70.96%89.05%72.77%
    UMICs (22/22/19/14/3/20)70.22%64.09%76.85%77.96%171.52%
    HICs (6/4/4/3/2/6)51.83%111171.81%
    All Respondents (62/56/54/42/14/58)69.80%68.80%72.44%74.99%66.59%75.42%
    Numbers in parentheses equal the average sample size for data supplied for each tax type.

    Fewer than five respondents.

    Return Filing

    Appendix Table 22.Personal Income Tax Universal Filing by Income Group—Frequency
    201120122013
    Income GroupYesNoYesNoYesNo
    LICs146144144
    LMICs215223224
    UMICs141212121313
    HICs252535
    All Respondents512850245226
    Appendix Table 23.Corporate Filing Rates by Income Group
    201120122013
    Income GroupOn-Time Filing RateSix Months after Due Date

    Filing Rate
    On-Time Filing RateSix Months after Due Date

    Filing Rate
    On-Time Filing RateSix Months after Due Date

    Filing Rate
    LICs (11/13/14)64.07%75.22%67.32%79.05%62.34%66.90%
    LMICs (16/15/18)46.49%64.75%47.55%64.22%51.08%64.08%
    UMICs (19/17/20)48.33%59.68%52.70%55.64%58.28%69.36%
    HICs (5/5/5)47.84%67.57%45.27%70.62%56.85%85.47%
    All Respondents (51/50/57)51.10%65.38%54.21%68.84%56.88%68.53%
    Numbers in parentheses equal the average sample size for data supplied for each year.
    Appendix Table 24.Personal Income Tax Filing Rates by Income Group
    201120122013
    Income GroupOn-Time Filing RateSix Months after Due Date

    Filing Rate
    On-Time Filing RateSix Months after Due Date

    Filing Rate
    On-Time Filing RateSix Months after Due Date

    Filing Rate
    LICs (10/11/11)49.92%60.68%60.19%68.66%60.15%65.59%
    LMICs (12/13/15)32.88%54.97%45.13%66.86%37.59%51.16%
    UMICs (17/15/16)43.18%53.64%44.29%58.05%49.85%59.75%
    HICs (3/3/4)111111
    All Respondents (42/42/46)44.47%58.68%51.07%66.19%50.08%59.72%
    Numbers in parentheses equal the average sample size for data supplied for each year.

    Fewer than five respondents.

    Appendix Table 25.Employer Withholding (PAYE) Filing Rates by Income Group
    201120122013
    Income GroupOn-Time Filing RateSix Months after Due Date

    Filing Rate
    On-Time Filing RateSix Months after Due Date

    Filing Rate
    On-Time Filing RateSix Months after Due Date

    Filing Rate
    LICs (8/10/11)64.74%71.87%63.51%72.41%66.65%75.44%
    LMICs (10/9/11)57.83%71.21%55.01%67.02%46.98%62.89%
    UMICs (16/16/17)49.03%62.22%50.99%66.51%54.02%68.13%
    HICs (2/2/2)111111
    All Respondents (36/37/41)56.94%68.14%57.14%69.23%56.98%69.50%
    Numbers in parentheses equal the average sample size for data supplied for each year.

    Fewer than five respondents.

    Appendix Table 26.VAT Filing Rates by Income Group
    201120122013
    Income GroupOn-Time Filing RateSix Months after Due Date

    Filing Rate
    On-Time Filing RateSix Months after Due Date

    Filing Rate
    On-Time Filing RateSix Months after Due Date

    Filing Rate
    LICs (10/12/13)67.67%78.51%64.16%72.47%71.02%75.74%
    LMICs (18/17/16)62.70%78.47%63.93%80.87%66.42%69.03%
    UMICs (19/19/22)71.66%83.89%72.09%82.50%70.19%83.19%
    HICs (6/5/6)65.48%77.80%65.85%75.14%61.28%70.57%
    All Respondents (53/53/57)67.17%80.35%67.09%79.01%68.38%80.13%
    Numbers in parentheses equal the average sample size for data supplied for each year.
    Appendix Table 27.Categories (Debit, Credit, Nil) of VAT Returns by Income Group
    201120122013
    Income GroupPercentage – Debit ReturnsPercentage – Credit ReturnsPercentage – Nil ReturnsPercentage – Debit ReturnsPercentage – Credit ReturnsPercentage – Nil ReturnsPercentage – Debit ReturnsPercentage – Credit ReturnsPercentage – Nil Returns
    LICs (11/11/10)33.71%47.36%23.14%28.17%51.32%25.07%31.58%44.54%23.88%
    LMICs (14/14/12)52.74%36.54%16.45%47.59%40.01%21.05%50.64%35.72%17.73%
    UMICs (15/14/13)53.62%30.94%20.2%56.6%32.47%15.45%55.46%29.85%18.64%
    HICs (6/6/5)63.85%21.46%17.62%68.49%19.83%14.6%66.38%24.07%11.46%
    All Resp. (46/44/47)50.98%34.08%19.35%50.21%35.91%19.04%51.02%33.55%17.93%
    Numbers in parentheses equal the average sample size for data supplied for each year.

    Taxpayer Service

    Appendix Table 28.Queries by Channel by Income Group
    2013
    Income GroupIn

    Person
    Telephone –

    IVR
    Telephone –

    Call Center
    Telephone –

    Outside a

    Call Center
    Internet/

    Email
    Written

    Communication
    LICs (12)42.69%2.68%5.84%9.13%3.35%36.30%
    LMICs (16)41.74%2.11%22.49%6.67%16.13%10.86%
    UMICs (21)52.66%6.36%13.67%5.17%13.26%8.89%
    HICs (5)46.22%0.00%37.32%11.02%1.21%4.23%
    All Respondents (54)46.61%3.70%16.73%7.03%10.79%15.13%
    Numbers in parentheses equal the average sample size for data supplied.

    Tax Arrears

    Appendix Table 29.Tax Arrears by Income Group (Percentage of Total Arrears at Year’s End)
    Income GroupTax Arrears in

    Dispute
    Tax Arrears Deemed

    Irrecoverable
    Recoverable

    Arrears
    2011
    LICs (18)14.76%12.24%73.00%
    LMICs (16)1.90%8.95%89.15%
    UMICs (23)20.71%14.26%65.03%
    HICs (5)0.00%4.71%95.29%
    All Respondents (61)12.66%11.73%75.61%
    2012
    LICs (19)21.65%14.86%63.49%
    LMICs (15)5.23%13.39%81.38%
    UMICs (22)16.56%13.62%69.81%
    HICs (5)14.24%13.44%72.32%
    All Respondents (60)14.24%13.44%72.32%
    2013
    LICs (20)16.92%15.97%67.12%
    LMICs (16)5.46%9.41%85.13%
    UMICs (23)21.13%10.06%68.82%
    HICs (8)9.36%14.45%76.19%
    All Respondents (66)14.87%11.97%73.16%
    Numbers in parentheses equal the average sample size for data supplied.
    Appendix Table 30.Growth in Tax Arrears by Income Group
    20122013
    Income GroupGrowth/(Decline) in

    Tax Arrears, 2011–12
    Growth/(Decline) in

    Tax Arrears, 2012–13
    LICs (16/17)83.19%30.72%
    LMICs (15/15)27.97%36.91%
    UMICs (21/22)10.83%13.58%
    HICs (5/5)32.95%15.78%
    All Respondents (57/59)37.59%24.63%
    Numbers in parentheses equal the average sample size for data supplied.
    Appendix Table 31.Total Tax Arrears as Percentage of Total Collections by Income Group
    Income Group201120122013
    LICs (8/10/11)9.36%7.94%5.67%
    LMICs (11/10/8)10.97%12.62%21.91%
    UMICs (17/18/21)36.11%35.93%35.41%
    HICs (4/4/5)1141.16%
    All Respondents (40/42/45)24.94%24.80%26.38%
    Numbers in parentheses equal the average sample size for data supplied for each year.

    Fewer than five respondents.

    Appendix Table 32.Average Percentage of Tax Arrears Older than 12 Months
    Tax Type – All Respondents1201120122013
    Corporate Income Tax (15/19/19)55.93%54.52%62.62%
    Personal Income Tax (14/17/16)65.90%70.09%67.44%
    VAT (14/18/21)55.64%57.08%54.82%
    Other Taxes (14/21/22)63.70%60.06%55.41%
    Total Tax Arrears (19/23/24)56.90%58.35%59.44%
    Numbers in parentheses equal the average sample size for data supplied for each year.

    Limited data, not meaningful to present by income group.

    Verification and Audit

    Appendix Table 33.Audit Types as Percentage of Total Audits by Income Group (Number)
    Income GroupComprehensive

    Audits
    Issue-Oriented

    Audits
    Desk AuditsOther Verification

    Actions
    2011
    LICs (16)57.13%20.95%20.88%1.03%
    LMICs (19)30.54%27.46%26.77%15.23%
    UMICs (22)25.26%29.77%18.63%26.34%
    HICs (3)1111
    All Respondents (60)34.41%25.29%23.41%16.89%
    2012
    LICs (18)55.77%20.42%20.26%3.54%
    LMICs (18)26.76%34.10%24.86%14.29%
    UMICs (21)20.12%32.99%17.54%29.35%
    HICs (4)1111
    All Respondents (61)31.51%29.20%21.84%17.45%
    2013
    LICs (19)49.77%27.05%19.29%3.89%
    LMICs (18)30.85%25.56%27.11%16.48%
    UMICs (24)22.33%29.31%21.19%27.16%
    HICs (8)15.20%43.22%25.68%15.89%
    All Respondents (69)31.28%29.32%22.73%16.66%
    Note: Numbers in parentheses represent the number of respondents.

    Fewer than five respondents.

    Appendix Table 34.Audit Types as Percentage of Total Audits by Income Group (Value)
    Income GroupComprehensive

    Audits
    Issue-Oriented

    Audits
    Desk AuditsOther Verification

    Actions
    2011
    LICs (15)62.16%11.98%13.63%0.25%
    LMICs (20)40.45%18.13%16.69%6.61%
    UMICs (20)47.18%20.77%9.43%1.84%
    HICs (4)1111
    All Respondents (59)46.94%17.76%14.22%3.34%
    2012
    LICs (17)67.16%10.66%10.99%0.52%
    LMICs (18)35.22%25.07%12.41%2.23%
    UMICs (19)36.86%25.47%7.68%4.53%
    HICs (3)1111
    All Respondents (57)44.91%21.17%9.97%2.79%
    2013
    LICs (18)67.71%9.87%10.77%1.77%
    LMICs (18)41.01%22.50%12.57%1.42%
    UMICs (22)31.59%28.33%8.76%3.00%
    HICs (6)15.53%32.53%16.86%2.56%
    All Respondents (64)42.89%21.89%11.16%2.17%
    Note: Numbers in parentheses represent the number of respondents.

    Fewer than five respondents.

    Dispute Resolution

    Appendix Table 35.Litigation (Appeals) Cases by Age (Number)
    Litigation (Appeal) Cases — All Respondents1201120122013
    Cases less than 1 year old (33/31/38)42.38%48.49%38.24%
    Cases 1 to 5 years old (33/31/38)44.85%37.03%49.99%
    Cases more than 5 years old (33/31/38)12.77%14.48%11.77%
    Numbers in parentheses equal the average sample size for data supplied for each year.

    Limited data, not meaningful to present by income group.

      You are not logged in and do not have access to this content. Please login or, to subscribe to IMF eLibrary, please click here

      Other Resources Citing This Publication