3 Simple Tools for Evaluating Revenue Performance of a Developing Country
نویسنده
چکیده
Performance of revenue indicates relative change in yield from tax as well as non-tax revenue of national or subnational governments. It takes into account the changes in rates, base, and coverage related to the structure of revenue sources. It also incorporates the issues related to efficiency in governance of tax and non-tax sources. Various concepts and techniques are used for the measurement of absolute as well as relative revenue performance indicators. For a more coherent appreciation, this paper presents in part 1, an analysis of the issues related to concepts. Part 2 presents the concepts and methodology adopted for estimating revenue performance. Part 3 gives illustrative results with the help of recommended simple tools. Finally, part 4 presents a summary of conclusions as to the choice of methodology and policy imperatives.
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