Tax Administration Diagnostic and Assessement Tool (TADAT) Trust Fund

The overall objective of the TADAT Trust Fund is to establish a methodology and a tool for assessing tax administration performance, the Tax Administration Diagnostic and Assessment Tool (TADAT). The activities include the drafting of the diagnostic tool itself (the TADAT), the definition of the institutional setting ant governance structure around the TADAT, the establishment of the TADAT Secretariat, the conduct of pilot diagnostic assessments, and the establishment of appropriate quality assurance mechanisms. Unlike for budget or debt management, there is currently no reference tool for assessing the performance of tax administrations. However, establishing such a diagnostic tool is crucial for identifying main weaknesses in the process of collecting taxes, establishing priorities and guiding the efforts of countries that seek to mobilize additional domestic resources. The TADAT aims at bridging an important gap for assessing the performance of PFM systems. TADAT is conceived as a drill-down tool for an evidence-based analysis of the tax administration sub-systems performance against well-established good practices.