Firms visited or required meetings with tax officials (% of firms) - Country Ranking

Definition: Percent of firms that were visited or required to meet with tax officials.

Source: World Bank, Enterprise Surveys (http://www.enterprisesurveys.org/).

See also: Thematic map, Time series comparison

Find indicator:
Rank Country Value Year
1 Sudan 94.90 2014
2 Dem. Rep. Congo 92.30 2013
3 Congo 91.90 2009
4 Albania 91.20 2013
4 Kyrgyz Republic 91.20 2013
6 Central African Republic 89.80 2011
7 Yemen 89.70 2013
8 Ghana 87.90 2013
9 Sierra Leone 87.20 2017
10 Burundi 86.50 2014
11 Guinea-Bissau 86.20 2006
12 The Gambia 85.90 2018
13 Lao PDR 85.40 2018
14 Egypt 84.60 2016
15 Azerbaijan 84.20 2013
16 Gabon 83.90 2009
17 Cameroon 82.40 2016
18 Chad 82.00 2018
19 Liberia 81.90 2017
20 Bhutan 81.50 2015
21 Afghanistan 80.50 2014
22 Solomon Islands 80.20 2015
23 Venezuela 78.80 2010
24 Belize 78.50 2010
25 Mali 77.60 2016
26 Togo 76.70 2016
26 Mozambique 76.70 2018
26 Armenia 76.70 2013
29 Guinea 76.20 2016
30 Côte d'Ivoire 75.90 2016
31 Zimbabwe 75.70 2016
32 Uganda 75.50 2013
33 Vanuatu 75.20 2009
34 Montenegro 74.80 2013
35 Tajikistan 73.90 2013
35 Philippines 73.90 2015
37 Malawi 73.30 2014
38 St. Kitts and Nevis 72.50 2010
39 Antigua and Barbuda 71.90 2010
40 Mauritania 71.80 2014
41 Guyana 70.70 2010
42 Moldova 70.20 2013
42 North Macedonia 70.20 2013
44 Burkina Faso 69.30 2009
45 Bosnia and Herzegovina 69.10 2013
46 Eswatini 68.90 2016
46 Cabo Verde 68.90 2009
48 Nigeria 68.80 2014
49 Angola 66.90 2010
49 Nicaragua 66.90 2016
51 Lesotho 66.80 2016
52 Grenada 66.70 2010
53 Mongolia 66.00 2013
54 Tanzania 65.60 2013
54 Pakistan 65.60 2013
54 Nepal 65.60 2013
57 Cambodia 64.80 2016
58 Zambia 64.40 2013
59 Niger 63.30 2017
60 Dominica 63.00 2010
61 Bulgaria 62.60 2013
62 Chile 62.50 2010
63 St. Lucia 62.20 2010
64 Jordan 62.10 2013
65 Ukraine 61.60 2013
66 Fiji 61.30 2009
67 Benin 60.90 2016
68 Kenya 60.10 2018
69 China 59.40 2012
69 Bangladesh 59.40 2013
71 Romania 58.20 2013
72 Czech Republic 57.20 2013
73 Peru 57.10 2017
74 Madagascar 56.10 2013
75 Hungary 56.00 2013
76 Turkey 54.90 2013
77 Sri Lanka 54.30 2011
78 Iraq 54.20 2011
79 Rwanda 54.10 2011
80 Bolivia 52.80 2017
81 Israel 52.20 2013
82 Samoa 52.10 2009
83 Myanmar 51.30 2016
84 Serbia 50.90 2013
85 Timor-Leste 50.10 2015
86 Russia 48.10 2012
87 Djibouti 48.00 2013
88 Guatemala 47.30 2017
89 Slovak Republic 46.50 2013
90 St. Vincent and the Grenadines 44.90 2010
91 South Africa 44.80 2007
92 Senegal 44.10 2014
93 Papua New Guinea 43.70 2015
94 Honduras 43.10 2016
95 Ethiopia 42.80 2015
96 Vietnam 42.70 2015
97 Trinidad and Tobago 42.30 2010
98 Thailand 41.90 2016
99 Argentina 41.10 2017
100 Botswana 40.70 2010
101 El Salvador 40.50 2016
101 Poland 40.50 2013
103 Greece 39.20 2018
104 Brazil 39.00 2009
105 Mexico 38.10 2010
106 Panama 37.60 2010
107 Lebanon 37.00 2013
108 Belarus 36.60 2013
109 Latvia 36.20 2013
110 Namibia 35.90 2014
111 Lithuania 35.60 2013
112 Croatia 35.30 2013
112 India 35.30 2014
114 Jamaica 34.00 2010
115 Kazakhstan 32.40 2013
116 Barbados 32.30 2010
117 Paraguay 31.30 2017
118 Uzbekistan 30.20 2013
119 Costa Rica 25.50 2010
120 Georgia 24.80 2013
121 Suriname 24.30 2018
122 Estonia 23.90 2013
123 Tunisia 23.80 2013
124 Uruguay 22.80 2017
125 Colombia 22.40 2017
126 Tonga 21.90 2009
127 Morocco 21.70 2013
128 Malaysia 21.60 2015
129 Dominican Republic 20.30 2016
130 Mauritius 18.90 2009
131 Ecuador 17.50 2017
132 The Bahamas 15.30 2010
133 Slovenia 13.40 2013
134 Indonesia 11.90 2015
135 Eritrea 10.40 2009
136 Sweden 8.90 2014

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Development Relevance: Firms evaluating investment options, governments interested in improving business conditions, and economists seeking to explain economic performance have all grappled with defining and measuring the business environment. The firm-level data from Enterprise Surveys provide a useful tool for benchmarking economies across a large number of indicators measured at the firm level. Informality is associated with business operations without registration. The informal sector in an economy may be a source of unfair competition to formal firms and also deprive governments of potential tax revenue and diminish a government's capacity for regulatory oversight. Informality can be defined along different dimensions such as operating without registration, income tax evasion, labor tax evasion, or operating outside the legal framework of an economy. Firms may show different degrees of informality along these dimensions which may also overlap. A large informal sector has serious consequences for the formal private sector, and may pose unfair competition for formal firms. It is an approximation to the prevalence of informality in the private economy.

Limitations and Exceptions: The sampling methodology for Enterprise Surveys is stratified random sampling. In a simple random sample, all members of the population have the same probability of being selected and no weighting of the observations is necessary. In a stratified random sample, all population units are grouped within homogeneous groups and simple random samples are selected within each group. This method allows computing estimates for each of the strata with a specified level of precision while population estimates can also be estimated by properly weighting individual observations. The sampling weights take care of the varying probabilities of selection across different strata. Under certain conditions, estimates' precision under stratified random sampling will be higher than under simple random sampling (lower standard errors may result from the estimation procedure). The strata for Enterprise Surveys are firm size, business sector, and geographic region within a country. Firm size levels are 5-19 (small), 20-99 (medium), and 100+ employees (large-sized firms). Since in most economies, the majority of firms are small and medium-sized, Enterprise Surveys oversample large firms since larger firms tend to be engines of job creation. Sector breakdown is usually manufacturing, retail, and other services. For larger economies, specific manufacturing sub-sectors are selected as additional strata on the basis of employment, value-added, and total number of establishments figures. Geographic regions within a country are selected based on which cities/regions collectively contain the majority of economic activity. Ideally the survey sample frame is derived from the universe of eligible firms obtained from the country’s statistical office. Sometimes the master list of firms is obtained from other government agencies such as tax or business licensing authorities. In some cases, the list of firms is obtained from business associations or marketing databases. In a few cases, the sample frame is created via block enumeration, where the World Bank “manually” constructs a list of eligible firms after 1) partitioning a country’s cities of major economic activity into clusters and blocks, 2) randomly selecting a subset of blocks which will then be enumerated. In surveys conducted since 2005-06, survey documentation which explains the source of the sample frame and any special circumstances encountered during survey fieldwork are included with the collected datasets. Obtaining panel data, i.e. interviews with the same firms across multiple years, is a priority in current Enterprise Surveys. When conducting a new Enterprise Survey in a country where data was previously collected, maximal effort is expended to re-interview as many firms (from the prior survey) as possible. For these panel firms, sampling weights can be adjusted to take into account the resulting altered probabilities of inclusion in the sample frame.

Original Source Notes: All surveys were administered using the Enterprise Surveys methodology as outlined in the Methodology page which can be found from www.enterprisesurveys.org.

Statistical Concept and Methodology: Firm-level surveys have been conducted since the 1990's by different units within the World Bank. Since 2005-06, most data collection efforts have been centralized within the Enterprise Analysis Unit. Surveys implemented by the Enterprise Analysis Unit follow the Global Methodology. Private contractors conduct the Enterprise Surveys on behalf of the World Bank. Due to sensitive survey questions addressing business-government relations and bribery-related topics, private contractors, rather than any government agency or an organization/institution associated with government, are hired by the World Bank to collect the data. Confidentiality of the survey respondents and the sensitive information they provide is necessary to ensure the greatest degree of survey participation, integrity and confidence in the quality of the data. Surveys are usually carried out in cooperation with business organizations and government agencies promoting job creation and economic growth, but confidentiality is never compromised. The Enterprise Survey is answered by business owners and top managers. Sometimes the survey respondent calls company accountants and human resource managers into the interview to answer questions in the sales and labor sections of the survey. Typically 1200-1800 interviews are conducted in larger economies, 360 interviews are conducted in medium-sized economies, and for smaller economies, 150 interviews take place. The manufacturing and services sectors are the primary business sectors of interest. This corresponds to firms classified with ISIC codes 15-37, 45, 50-52, 55, 60-64, and 72 (ISIC Rev.3.1). Formal (registered) companies with 5 or more employees are targeted for interview. Services firms include construction, retail, wholesale, hotels, restaurants, transport, storage, communications, and IT. Firms with 100% government/state ownership are not eligible to participate in an Enterprise Survey. Occasionally, for a few surveyed countries, other sectors are included in the companies surveyed such as education or health-related businesses. In each country, businesses in the cities/regions of major economic activity are interviewed. In some countries, other surveys, which depart from the usual Enterprise Survey methodology, are conducted. Examples include 1) Informal Surveys- surveys of informal (unregistered) enterprises, 2) Micro Surveys- surveys fielded to registered firms with less than five employees, and 3) Financial Crisis Assessment Surveys- short surveys administered by telephone to assess the effects of the global financial crisis of 2008-09. The Enterprise Surveys Unit uses two instruments: the Manufacturing Questionnaire and the Services Questionnaire. Although many questions overlap, some are only applicable to one type of business. For example, retail firms are not asked about production and nonproduction workers. The standard Enterprise Survey topics include firm characteristics, gender participation, access to finance, annual sales, costs of inputs/labor, workforce composition, bribery, licensing, infrastructure, trade, crime, competition, capacity utilization, land and permits, taxation, informality, business-government relations, innovation and technology, and performance measures. Over 90% of the questions objectively ascertain characteristics of a country’s business environment. The remaining questions assess the survey respondents’ opinions on what are the obstacles to firm growth and performance. The mode of data collection is face-to-face interviews.

Aggregation method: Unweighted average

Periodicity: Annual