Revenue Mobilisation & Tax Administration — National Capability Index

Indicators

The measures seeded for this capability in the framework. They are candidate indicators: no cell in the index has a source document attached to it yet.

tax revenue to GDP
tax administration diagnostic scores
e-filing adoption rate
estimated tax gap

Band spread across 197 nations

Frontier 3

Advanced 22

Established 32

Transitional 48

Foundational 55

Nascent 31

Inception 6

All 197 nations

Best first. The score is the mean of the four adjudicators' round-3 integers, rounded to the nearest integer; ±SD is their spread on that cell. Where the spread is three points or more, read the number as a band rather than a value.

#	Nation	Region	Score	Band	Panel SD
1	🇫🇮Finland	Europe	18	Frontier	±0.50
2	🇸🇬Singapore	Asia Pacific	18	Frontier	±0.43
3	🇸🇪Sweden	Europe	18	Frontier	±0.50
4	🇦🇺Australia	Asia Pacific	17	Advanced	±0.00
5	🇨🇦Canada	Americas	17	Advanced	±0.50
6	🇩🇰Denmark	Europe	17	Advanced	±0.43
7	🇫🇷France	Europe	17	Advanced	±0.43
8	🇩🇪Germany	Europe	17	Advanced	±0.71
9	🇯🇵Japan	Asia Pacific	17	Advanced	±1.12
10	🇳🇱Netherlands	Europe	17	Advanced	±0.43
11	🇳🇿New Zealand	Asia Pacific	17	Advanced	±0.43
12	🇳🇴Norway	Europe	17	Advanced	±0.43
13	🇰🇷South Korea	Asia Pacific	17	Advanced	±0.50
14	🇨🇭Switzerland	Europe	17	Advanced	±0.43
15	🇬🇧United Kingdom	Europe	17	Advanced	±0.50
16	🇦🇹Austria	Europe	16	Advanced	±0.00
17	🇧🇪Belgium	Europe	16	Advanced	±0.43
18	🇪🇪Estonia	Europe	16	Advanced	±0.43
19	🇮🇪Ireland	Europe	16	Advanced	±0.00
20	🇺🇸United States	Americas	16	Advanced	±0.71
21	🇮🇸Iceland	Europe	15	Advanced	±0.00
22	🇮🇱Israel	Middle East	15	Advanced	±0.00
23	🇱🇺Luxembourg	Europe	15	Advanced	±0.43
24	🇪🇸Spain	Europe	15	Advanced	±0.00
25	🇹🇼Taiwan	Asia Pacific	15	Advanced	±0.43
26	🇧🇷Brazil	Americas	14	Established	±0.43
27	🇨🇱Chile	Americas	14	Established	±0.43
28	🇨🇳China	Asia Pacific	14	Established	±0.43
29	🇨🇿Czechia	Europe	14	Established	±0.00
30	🇮🇹Italy	Europe	14	Established	±0.43
31	🇱🇹Lithuania	Europe	14	Established	±0.50
32	🇵🇱Poland	Europe	14	Established	±0.00
33	🇵🇹Portugal	Europe	14	Established	±0.00
34	🇷🇺Russia	Europe	14	Established	±1.09
35	🇸🇮Slovenia	Europe	14	Established	±0.00
36	🇬🇪Georgia	Middle East	13	Established	±0.83
37	🇭🇺Hungary	Europe	13	Established	±0.43
38	🇮🇳India	Asia Pacific	13	Established	±0.50
39	🇱🇻Latvia	Europe	13	Established	±0.00
40	🇱🇮Liechtenstein	Europe	13	Established	±0.43
41	🇲🇾Malaysia	Asia Pacific	13	Established	±0.00
42	🇲🇹Malta	Europe	13	Established	±0.00
43	🇲🇺Mauritius	Africa	13	Established	±0.43
44	🇸🇦Saudi Arabia	Middle East	13	Established	±0.43
45	🇸🇰Slovakia	Europe	13	Established	±0.00
46	🇿🇦South Africa	Africa	13	Established	±0.00
47	🇹🇭Thailand	Asia Pacific	13	Established	±0.00
48	🇹🇷Türkiye	Middle East	13	Established	±0.00
49	🇦🇪United Arab Emirates	Middle East	13	Established	±0.50
50	🇺🇾Uruguay	Americas	13	Established	±0.00
51	🇭🇷Croatia	Europe	12	Established	±0.00
52	🇨🇾Cyprus	Middle East	12	Established	±0.00
53	🇬🇷Greece	Europe	12	Established	±0.00
54	🇲🇽Mexico	Americas	12	Established	±0.43
55	🇵🇪Peru	Americas	12	Established	±0.43
56	🇷🇸Serbia	Europe	12	Established	±0.00
57	🇻🇳Vietnam	Asia Pacific	12	Established	±0.00
58	🇦🇩Andorra	Europe	11	Transitional	±0.71
59	🇦🇷Argentina	Americas	11	Transitional	±0.00
60	🇧🇼Botswana	Africa	11	Transitional	±1.09
61	🇧🇬Bulgaria	Europe	11	Transitional	±0.00
62	🇨🇴Colombia	Americas	11	Transitional	±0.00
63	🇨🇷Costa Rica	Americas	11	Transitional	±0.71
64	🇮🇩Indonesia	Asia Pacific	11	Transitional	±0.43
65	🇲🇦Morocco	Africa	11	Transitional	±0.00
66	🇳🇦Namibia	Africa	11	Transitional	±0.50
67	🇷🇴Romania	Europe	11	Transitional	±0.43
68	🇸🇲San Marino	Europe	11	Transitional	±0.00
69	🇸🇨Seychelles	Africa	11	Transitional	±0.00
70	🇦🇱Albania	Europe	10	Transitional	±0.43
71	🇦🇲Armenia	Middle East	10	Transitional	±0.00
72	🇧🇧Barbados	Americas	10	Transitional	±0.43
73	🇧🇾Belarus	Europe	10	Transitional	±0.00
74	🇩🇴Dominican Republic	Americas	10	Transitional	±0.00
75	🇯🇲Jamaica	Americas	10	Transitional	±0.50
76	🇯🇴Jordan	Middle East	10	Transitional	±0.00
77	🇰🇿Kazakhstan	Asia Pacific	10	Transitional	±0.43
78	🇲🇨Monaco	Europe	10	Transitional	±1.78
79	🇲🇰North Macedonia	Europe	10	Transitional	±0.00
80	🇴🇲Oman	Middle East	10	Transitional	±0.43
81	🇵🇦Panama	Americas	10	Transitional	±0.00
82	🇵🇭Philippines	Asia Pacific	10	Transitional	±0.00
83	🇷🇼Rwanda	Africa	10	Transitional	±0.00
84	🇸🇳Senegal	Africa	10	Transitional	±0.00
85	🇱🇰Sri Lanka	Asia Pacific	10	Transitional	±0.50
86	🇹🇹Trinidad & Tobago	Americas	10	Transitional	±0.71
87	🇹🇳Tunisia	Africa	10	Transitional	±0.00
88	🇺🇦Ukraine	Europe	10	Transitional	±0.00
89	🇦🇿Azerbaijan	Middle East	9	Transitional	±0.00
90	🇧🇭Bahrain	Middle East	9	Transitional	±0.43
91	🇨🇻Cabo Verde	Africa	9	Transitional	±0.43
92	🇪🇨Ecuador	Americas	9	Transitional	±0.00
93	🇪🇬Egypt	Africa	9	Transitional	±0.43
94	🇸🇻El Salvador	Americas	9	Transitional	±0.00
95	🇬🇭Ghana	Africa	9	Transitional	±0.43
96	🇰🇪Kenya	Africa	9	Transitional	±0.00
97	🇲🇻Maldives	Asia Pacific	9	Transitional	±0.50
98	🇲🇩Moldova	Europe	9	Transitional	±0.71
99	🇲🇪Montenegro	Europe	9	Transitional	±1.09
100	🇵🇾Paraguay	Americas	9	Transitional	±0.43
101	🇶🇦Qatar	Middle East	9	Transitional	±1.48
102	🇹🇿Tanzania	Africa	9	Transitional	±0.00
103	🇺🇬Uganda	Africa	9	Transitional	±0.00
104	🇺🇿Uzbekistan	Asia Pacific	9	Transitional	±0.43
105	🇿🇲Zambia	Africa	9	Transitional	±0.00
106	🇩🇿Algeria	Africa	8	Foundational	±0.00
107	🇦🇬Antigua & Barbuda	Americas	8	Foundational	±0.43
108	🇧🇸Bahamas	Americas	8	Foundational	±0.43
109	🇧🇩Bangladesh	Asia Pacific	8	Foundational	±0.43
110	🇧🇴Bolivia	Americas	8	Foundational	±0.00
111	🇧🇦Bosnia & Herzegovina	Europe	8	Foundational	±0.00
112	🇧🇳Brunei	Asia Pacific	8	Foundational	±0.50
113	🇰🇭Cambodia	Asia Pacific	8	Foundational	±0.43
114	🇨🇮Côte d'Ivoire	Africa	8	Foundational	±0.00
115	🇫🇯Fiji	Asia Pacific	8	Foundational	±0.43
116	🇮🇷Iran	Asia Pacific	8	Foundational	±0.43
117	🇽🇰Kosovo	Europe	8	Foundational	±0.00
118	🇲🇳Mongolia	Asia Pacific	8	Foundational	±0.43
119	🇳🇮Nicaragua	Americas	8	Foundational	±0.50
120	🇳🇬Nigeria	Africa	8	Foundational	±0.00
121	🇵🇰Pakistan	Asia Pacific	8	Foundational	±0.43
122	🇹🇬Togo	Africa	8	Foundational	±0.43
123	🇧🇿Belize	Americas	7	Foundational	±0.43
124	🇧🇯Benin	Africa	7	Foundational	±0.50
125	🇧🇹Bhutan	Asia Pacific	7	Foundational	±0.00
126	🇩🇲Dominica	Americas	7	Foundational	±0.43
127	🇸🇿Eswatini	Africa	7	Foundational	±0.00
128	🇪🇹Ethiopia	Africa	7	Foundational	±0.00
129	🇬🇩Grenada	Americas	7	Foundational	±0.00
130	🇬🇹Guatemala	Americas	7	Foundational	±0.43
131	🇬🇾Guyana	Americas	7	Foundational	±0.00
132	🇭🇳Honduras	Americas	7	Foundational	±0.43
133	🇰🇼Kuwait	Middle East	7	Foundational	±0.83
134	🇰🇬Kyrgyzstan	Asia Pacific	7	Foundational	±0.00
135	🇱🇸Lesotho	Africa	7	Foundational	±0.43
136	🇳🇵Nepal	Asia Pacific	7	Foundational	±0.00
137	🇰🇳Saint Kitts & Nevis	Americas	7	Foundational	±0.00
138	🇱🇨Saint Lucia	Americas	7	Foundational	±0.00
139	🇻🇨Saint Vincent & Grenadines	Americas	7	Foundational	±0.00
140	🇼🇸Samoa	Asia Pacific	7	Foundational	±0.50
141	🇸🇷Suriname	Americas	7	Foundational	±0.00
142	🇹🇯Tajikistan	Asia Pacific	7	Foundational	±0.43
143	🇿🇼Zimbabwe	Africa	7	Foundational	±0.50
144	🇦🇴Angola	Africa	6	Foundational	±0.43
145	🇧🇫Burkina Faso	Africa	6	Foundational	±0.00
146	🇨🇲Cameroon	Africa	6	Foundational	±0.00
147	🇨🇺Cuba	Americas	6	Foundational	±0.50
148	🇬🇦Gabon	Africa	6	Foundational	±0.00
149	🇬🇲Gambia	Africa	6	Foundational	±0.00
150	🇲🇬Madagascar	Africa	6	Foundational	±0.00
151	🇲🇼Malawi	Africa	6	Foundational	±0.00
152	🇲🇷Mauritania	Africa	6	Foundational	±0.00
153	🇲🇿Mozambique	Africa	6	Foundational	±0.00
154	🇵🇸Palestine	Middle East	6	Foundational	±0.00
155	🇵🇬Papua New Guinea	Asia Pacific	6	Foundational	±0.00
156	🇸🇹São Tomé & Príncipe	Africa	6	Foundational	±0.00
157	🇸🇱Sierra Leone	Africa	6	Foundational	±0.43
158	🇸🇧Solomon Islands	Asia Pacific	6	Foundational	±0.00
159	🇹🇴Tonga	Asia Pacific	6	Foundational	±0.00
160	🇻🇺Vanuatu	Asia Pacific	6	Foundational	±0.50
161	🇨🇬Congo	Africa	5	Nascent	±0.00
162	🇩🇯Djibouti	Africa	5	Nascent	±0.00
163	🇬🇶Equatorial Guinea	Africa	5	Nascent	±0.00
164	🇬🇳Guinea	Africa	5	Nascent	±0.00
165	🇮🇶Iraq	Middle East	5	Nascent	±0.00
166	🇱🇦Laos	Asia Pacific	5	Nascent	±0.00
167	🇱🇷Liberia	Africa	5	Nascent	±0.50
168	🇲🇱Mali	Africa	5	Nascent	±0.43
169	🇳🇪Niger	Africa	5	Nascent	±0.00
170	🇵🇼Palau	Asia Pacific	5	Nascent	±0.00
171	🇹🇱Timor-Leste	Asia Pacific	5	Nascent	±0.00
172	🇹🇲Turkmenistan	Asia Pacific	5	Nascent	±0.00
173	🇻🇪Venezuela	Americas	5	Nascent	±0.00
174	🇦🇫Afghanistan	Asia Pacific	4	Nascent	±0.00
175	🇧🇮Burundi	Africa	4	Nascent	±0.00
176	🇹🇩Chad	Africa	4	Nascent	±0.43
177	🇰🇲Comoros	Africa	4	Nascent	±0.00
178	🇨🇩DR Congo	Africa	4	Nascent	±0.43
179	🇬🇼Guinea-Bissau	Africa	4	Nascent	±0.50
180	🇱🇧Lebanon	Middle East	4	Nascent	±0.43
181	🇲🇲Myanmar	Asia Pacific	4	Nascent	±0.00
182	🇸🇩Sudan	Africa	4	Nascent	±0.43
183	🇹🇻Tuvalu	Asia Pacific	4	Nascent	±0.43
184	🇨🇫Central African Rep.	Africa	3	Nascent	±0.00
185	🇪🇷Eritrea	Africa	3	Nascent	±0.00
186	🇭🇹Haiti	Americas	3	Nascent	±0.00
187	🇰🇮Kiribati	Asia Pacific	3	Nascent	±0.43
188	🇱🇾Libya	Africa	3	Nascent	±0.00
189	🇲🇭Marshall Islands	Asia Pacific	3	Nascent	±0.43
190	🇫🇲Micronesia	Asia Pacific	3	Nascent	±0.43
191	🇳🇷Nauru	Asia Pacific	3	Nascent	±0.00
192	🇰🇵North Korea	Asia Pacific	2	Inception	±0.50
193	🇸🇴Somalia	Africa	2	Inception	±0.00
194	🇸🇸South Sudan	Africa	2	Inception	±0.43
195	🇸🇾Syria	Middle East	2	Inception	±0.00
196	🇾🇪Yemen	Middle East	2	Inception	±0.43
197	🇻🇦Holy See	Europe	1	Inception	±0.43

Others in Fiscal Capacity & Public Finance

Capability	World mean	Range	Leader
Public Expenditure & Budget Management	9.3	2–18	Australia, Denmark, Norway
Sovereign Debt & Treasury Management	8.2	0–19	Germany, United States
Public Investment Management	8.4	1–18	Singapore