INTERMEDIATE INDICATORS MTA Estimated tax gap Yes/No No No Yes yes yes Yes (with Annual Monstat data The internal is calculated (2016) publication) and MTA’s procedure Policy and annually and estimates based will be Analysis suitable for on taxpayer developed by Departments publication by survey and the MTA year 5. methodology Policy and developed in Analysis the first year of Departments project implementation MTA Percentage (2018) Increase Increase by Increase by Increase Increase by Annual Survey to be MTA Percent of satisfaction with by 0%. 0%. 5%. by 7%. 10%. developed Planning and staff satisfied the new skills and during first Analysis with the ability to apply year of project Department quality of them, implementation and new skills disaggregated by Taxpayer acquired gender Services Department Data from the Independent Staff Satisfaction 65 65 65 70 72 75 Agency Survey conducted (2016) survey question by the MTA is on Employee being used as a satisfaction on Proxy new skills Payment Percentage VAT: 62 62 62 75 80 85 Annual MTA’s MTA Revenues compliance rate (2016) Performance paid on time Collection for VAT Indicators to total and IT revenues Department declared during the year Payment Percentage CIT: 81 81 81 86 88 91 Annual MTA’s MTA Revenues compliance rate (2016) Performance paid on time Collection for CIT Indicators to total and IT revenues Department declared during the year
INTERMEDIATE INDICATORS Estimated tax gap is calculated annually and suitable for publication by year 5. Yes/No No (2016) No Yes yes yes Yes (with publication) Annual Monstat data and MTA’s estimates based on taxpayer survey and methodology developed in the first year of project implementation MTA Policy and Analysis Departments The internal procedure will be developed by the MTA Policy and Analysis Departments MTA satisfaction with the new skills and ability to apply them, disaggregated by gender Data from the Staff Satisfaction Survey conducted by the MTA is being used as a Proxy Percentage (2018) 65 (2016) Increase by 0%. 65 Increase by 0%. 65 Increase by 5%. 70 Increase by 7%. 72 Increase by 10%. 75 Annual Survey to be developed during first year of project implementation Independent Agency survey question on Employee satisfaction on new skills MTA Planning and Analysis Department and Taxpayer Services Department Percent of staff satisfied with the quality of new skills acquired Payment compliance rate for VAT Percentage VAT: 62 (2016) 62 62 75 80 85 Annual MTA’s Performance Indicators MTA Collection and IT Department Revenues paid on time to total revenues declared during the year Payment compliance rate for CIT Percentage CIT: 81 (2016) 81 81 86 88 91 Annual MTA’s Performance Indicators MTA Collection and IT Department Revenues paid on time to total revenues declared during the year
Montenegro-Revenue-PAD-07122017.docx