A TIWB Programme – like any other programme – has specific goals and objectives. These goals and objectives must be agreed upon and defined so that the effectiveness and efficiency of the work undertaken during the TIWB Programme can be valued and measured.
Measuring the impact of a TIWB Programme through the use of indicators is useful for evaluation and accountability purposes. Beyond revenue-linked targets, there are important long-term goals of effective of targeted tax audit assistance such as
- sustainable knowledge transfer
- improved consistency and fairness in audit processes
- reduced taxpayer challenges to audit outcomes
- increases in taxpayer confidence towards the Host Administration
Care must be taken when selecting impact metrics, as a narrow focus on easily quantifiable indicators – such as revenue increases – needs to be balanced with more nuanced considerations. Capacity building for better quality administration and sustainability, through the transfer of practical knowledge and skills, remains the over-arching objective of any TIWB Programme. Therefore qualitative indicators are equallyrelevant than quantitative indicators; qualitative indicators bring valuable input for future development, as well as for specific measures to improve current systems and working methods. The outcome after applying qualitative indicators often proves to be more sustainable and useful for future development.
Below is a list of examples of indicators that can be used to assess the impact of TIWB Programmes. Indicators should obviously align with the Programme's stated objective(s). Depending on the situation, scope and goals of the Programme, the Host Administration can incorporate or omit certain indicators.
Some indicators target specific internal organisational measures that could be taken or developed by the Host Administration in order to reach the TIWB Programme goals. The short-term indicators are quite specific and relate more to practical day-to-day situations and issues to be dealt with by the Host Administration. The mid- and long-term indicators are targeted at monitoring the broader effects, progress and development of the Programme activities.
Impact assessment must aim to take these nuances into account while measuring the Programme's effectiveness in a concrete and meaningful way. This often means designing a balanced approach of quantitative and qualitative measures.