Front Matter

Front Matter Page

Statistics Department

Table of Contents

  • Abstract

  • I. Introduction

  • II. Using Tax Data to Enhance Compilation of National Accounts Statistics

  • III. Data Sharing and Confidentiality

  • IV. Cooperation Between Tax Authorities and National Statistical Offices

  • V. Coverage of the Tax Base

  • VI. Rough Edges

    • A. Variations in Compliance

    • B. Time of Recording

    • C. Classification

    • D. The Informal Sector

  • VII. Taxpayer Registries and National Accounts Business Registers

  • VIII. Use of Tax Data in the National Accounts: Some Country Experiences

  • IX. Conclusion

  • References

  • Figure

  • 1. Collaboration Between Tax Authorities and National Statistics Offices

  • Table

  • 1. Adequacy of Taxpayer Data Coverage for National Accounts Purposes

  • Appendices

  • I: Tools Providing an Indication of the Coverage of Tax Records: ISORA/RA-FIT, RA-GAP and TADAT

  • II: Sample Memoranda of Understanding (MOU)

Glossary

GST

Goods and Services Tax

ISIC

International Standard Industrial Classification

ISORA

International Survey on Revenue Administration

MIEA

Monthly Index of Economic Activity

MoU

Memorandum of Understanding

NISR

National Institute of Statistics of Rwanda

NSOs

National Statistics Offices

ONS

Office of National Statistics

PAYE

Pay as You Earn

RA-FIT

IMF Revenue Administration Fiscal Information Tool

SDGs

Sustainable Development Goals

UBoS

Uganda Bureau of Statistics

UES

Unified Enterprise Survey

URA

Uganda Revenue Authority

VAT

Value Added Tax

Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts
Author: Lisbeth Rivas and Mr. Joe Crowley