The progress made by the ATI members towards the fulfilment of the four ATI commitments of the ATI Declaration 2025 is monitored annually by the International Tax Compact (ITC). For this monitoring exercise, the ITC combines quantitative and qualitative information, based on both publicly available data and surveys filled out by ATI partner countries and ATI development partners.
Monitoring of ATI Commitment 1
Commitment 1: ATI partner countries commit to enhance DRM on the basis of equitable tax policies as well as efficient, effective, and transparent revenue administrations. ATI development partners commit to support such reforms.
- The monitoring of ATI Commitment 1 is based on different quantitative and qualitative indicators that assess the performance of ATI partner countries’ tax systems in raising domestic revenues on the basis of equitable tax policies. Equitable tax systems have been defined by ATI members to include socio-economic equality, gender sensitivity, and environmental sustainability. These indicators include, but are not limited to, tax-to-GDP ratio, share of withholding tax, VAT refunds, timely filling of declarations, timely payment of taxes, the existence of a unit for High-Net-Worth Individuals, and the impact of taxation on inequality. Sources of indicators comprise the International Survey on Revenue Administration (ISORA), OECD DAC, Tax Justice Network, and the International Monetary Fund (IMF). ATI partner countries are given the opportunity to report on the progress of their national indicators, assuring that the data provided is highly reliable, accurate and detailed.
Monitoring of ATI Commitment 2
Commitment 2: ATI development partners collectively commit to maintain or surpass the 2020 global target level (USD 441.1 million) of DRM cooperation for country-owned tax reforms.
- The monitoring of ATI Commitment 2 uses Official Development Assistance (ODA) data that shows whether ODA disbursements by ATI development partners for DRM reforms have increased (or were maintained) in relation to 2020 target levels. In this context, the evolution of gross disbursements reported to the OECD DAC (Development Assistance Committee) under the CRS (Common Reporting Standard) purpose code 15114 for domestic revenue mobilisation is evaluated, together with qualitative reports on the support to country-ownership. As part of the monitoring process, the ATI development partners are also given the opportunity to review the data they had reported to the OECD DAC and adjust this information.
Monitoring of ATI Commitment 3
Commitment 3: ATI members commit to apply coherent and coordinated policies that foster DRM and combat tax-related illicit financial flows.
- ATI Commitment 3 is monitored using a variety of quantitative and qualitative data to measure the coherency of ATI member countries policies that avoid negative impact on tax mobilisation in partner countries and that combat illicit financial flows. Indicators for this commitment comprise the performance in relation to harmful tax practices, treaty shopping, country-by-country reporting (CBCR), tax expenditure transparency and evaluation, participation in Exchange of Information on Tax Purposes, incl. Automatic Exchange of Information (AEOI) and the Exchange of Information on Request (EOIR) as well as beneficial ownership (BO) registers and bearer shares. The data used for this monitoring exercise is mainly drawn from the OECD, Tax Justice Network, as well as reporting by ATI members.
Monitoring of ATI Commitment 4
Commitment 4: ATI members commit to enhance space and capacity for accountability stakeholders in partner countries to engage in tax and revenue matters.
- The monitoring of ATI Commitment 4 comprises three main aspects of accountability: transparency, engagement, and capacity. The indicators for each of these dimensions measure whether accountability stakeholders have publicly available information on tax issues, opportunities for engagement in the decision making process concerning tax, and the necessary resources to participate in the opportunities provided. Indicators measure both the performance of ATI partner countries in providing these dimensions and of ATI development partners in support thereof. The data sources for the indicators are the International Budget Partnership (IBP), GTED, OECD DAC, as well as reporting by ATI members.
The post-2020 ATI Monitoring Framework outlines the monitoring process. Further detailed information on the ATI monitoring will be made available in the first monitoring report under the ATI Declaration 2025 which analyses data for 2020 and will be released in the second half of 2022.
Information on the methodology under the former ATI Declaration can be found in the ATI methodological note, the concept note for the 2016 ATI Monitoring methodology and in the methodology chapter of the 2015 ATI Monitoring Report (pp. 28-32).
The information collected in the ATI monitoring process is also made available in the DRM Database, which provides an overview of all technical assistance projects carried out worldwide to support domestic revenue mobilisation in partner countries.