Indicator
Modelling and forecasting
Implemented
Not Implemented
Not Applicable
Level 0
Level 5
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| The Ministry of Finance has developed an aggregate model to forecast tax revenues for at least one tax. | ||||||
| The Ministry of Finance maintains an aggregate tax revenue forecasting model for each main tax. | ||||||
| The Ministry of Finance has started implementing micro-simulation models to analyse the revenue impact of potential tax reforms. | ||||||
| These micro-simulation models enable detailed (disaggregated) analysis of the existingtax system. | ||||||
| The tax revenue forecasting models are regularly assessed to ensure the reliability of forecasts. | ||||||
| A PIT micro-simulation model, based upon individual tax return data, is regularly used to analyse the distributional impact of PIT rates, PIT base provisions, and PIT expenditures. | ||||||
| A VAT micro-simulation model, based on household budget surveys or VAT returns, is regularly used to analyse the distributional impact of the VAT. | ||||||
| A CIT micro-simulation model, based on corporate tax return data, is regularly used to analyse firm-level and sector-specific revenue effects of adjustments to CIT rates, main CIT base provisions, and corporate tax incentives. |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.