Nathan, with funding from USAID and in partnership with the TADAT Secretariat, has supported Tax Administration Diagnostic Assessment Tool (TADAT) assessments in seven countries, including in Rwanda, Ethiopia, Kenya, Liberia, Armenia, Guatemala, and Nigeria. Nathan has also supported training for partner government counterparts on the TADAT methodology in several of these countries.
TADAT assessed the performance of key components of a country’s tax administration system. This tool was developed through a consultative process led by the TADAT Secretariat in the International Monetary Fund. TADAT assesses 28 indicators across nine key areas covering most tax administration functions, processes and institutions, including:
- Integrity of the registered taxpayer base;
- Effective risk management;
- Supporting voluntary compliance;
- Timely filing of tax declarations;
- Timely payment of taxes;
- Accurate reporting in declarations;
- Effective tax dispute resolution;
- Efficient revenue management; and
- Accountability and transparency
Responses from counterparts at the conclusion of the TADATs indicated that the assessments are serving as a useful basis to identify critical areas for reform and strengthening by the partner government tax authorities.