Efficiency of tax administration
This indicator looks at whether the tax administration of a given country uses taxpayer identifiers for efficiently analysing information, and whether the tax administration has a dedicated unit for large taxpayers. Specifically the indicator assesses whether the tax administration makes use of taxpayer identifiers for matching information reported by a) financial institutions on interest payments and b) by companies on dividend payments. In each case, where the tax administration uses taxpayer identifiers for information matching, it receives 0.4 credit points. A further 0.2 credit is awarded when the tax authority is equipped with a large taxpayer unit. For further details on this indicator, please consult the Financial Secrecy Index Methodology 2015.