Using Administrative Data to Enhance Policymaking in Developing Countries

Abstract

Cover -- 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)