Public availability

This dimension captures the extent to which TE reports are made available to the general public. It considers the regularity of reporting, the timeliness of data, the online accessibility, and the reader-friendliness of the document.

9 out of 10
jcountries follow an annual publication schedule, but 24 % report irregulary
60%
of jurisdictions have an online repository with all TE reports
17%
make their data available in excel or .csv format

Best practices by region

Overall

Top 5 best scores

Indonesia Flag Indonesia
Netherlands Flag Netherlands
Zambia Flag Zambia
Colombia Flag Colombia
Georgia Flag Georgia

1.1 Frequency and regularity - How regularly and frequently are TE reports published?

This indicator evaluates the frequency at which TE reports have been issued, and whether there are gaps, i.e. years where no TE report was issued. The time span covers the last 10 years, or every year after the year of publication of the first report.

Armenia Armenia Australia Australia Austria Austria Azerbaijan Azerbaijan Bangladesh Bangladesh Canada Canada Colombia Colombia Egypt, Arab Republic of Egypt, Arab Republic of Finland Finland France France Georgia Georgia Ghana Ghana Greece Greece Guatemala Guatemala Honduras Honduras Indonesia Indonesia India India Ireland Ireland Iceland Iceland Italy Italy Jamaica Jamaica Kazakhstan Kazakhstan Kenya Kenya Korea, Republic of Korea, Republic of Liberia Liberia Mali Mali Niger Niger Netherlands Netherlands Norway Norway New Zealand New Zealand Peru Peru Philippines Philippines Papua New Guinea Papua New Guinea Russian Federation Russian Federation Rwanda Rwanda Sierra Leone Sierra Leone Somalia Somalia Slovenia Slovenia Sweden Sweden Togo Togo Tajikistan Tajikistan United States United States South Africa South Africa Zambia Zambia
Argentina Argentina Benin Benin Burkina Faso Burkina Faso Bulgaria Bulgaria Brazil Brazil Chile Chile Cameroon Cameroon Cabo Verde Cabo Verde Costa Rica Costa Rica Cyprus Cyprus Czechia Czechia Germany Germany Dominican Republic Dominican Republic Ecuador Ecuador Estonia Estonia Ethiopia Ethiopia United Kingdom United Kingdom Croatia Croatia Hungary Hungary Jordan Jordan Latvia Latvia Morocco Morocco Moldova Moldova Madagascar Madagascar Maldives Maldives North Macedonia North Macedonia Mongolia Mongolia Mauritius Mauritius Nigeria Nigeria Nicaragua Nicaragua Pakistan Pakistan Slovak Republic Slovak Republic Chad Chad Tonga Tonga Tunisia Tunisia Tanzania Tanzania Uganda Uganda Uruguay Uruguay
Albania Albania Burundi Burundi Belgium Belgium Bolivia Bolivia Côte d'Ivoire Côte d'Ivoire Congo, Democratic Republic of Congo, Democratic Republic of Cayman Islands Cayman Islands Denmark Denmark Algeria Algeria Gabon Gabon Guinea Guinea Lithuania Lithuania Luxembourg Luxembourg Mexico Mexico Mauritania Mauritania Puerto Rico (US) Puerto Rico (US) Portugal Portugal Eswatini Eswatini Turkey Turkey Ukraine Ukraine
Bhutan Bhutan Spain Spain Israel Israel Sri Lanka Sri Lanka Lesotho Lesotho Panama Panama Paraguay Paraguay Romania Romania Senegal Senegal El Salvador El Salvador Taiwan, China Taiwan, China
Switzerland Switzerland Japan Japan Poland Poland

1.2 Timeliness - Does the report (published in fiscal year t) provide data for the most recent fiscal year (t-1) ?

This indicator assesses whether, at the moment of publication (year t), TE reports contain the most up to date TE data, i.e. data for the previous year (year t-1).

Albania Albania Argentina Argentina Australia Australia Austria Austria Azerbaijan Azerbaijan Burundi Burundi Belgium Belgium Benin Benin Burkina Faso Burkina Faso Bulgaria Bulgaria Brazil Brazil Canada Canada Chile Chile Côte d'Ivoire Côte d'Ivoire Cameroon Cameroon Congo, Democratic Republic of Congo, Democratic Republic of Colombia Colombia Cabo Verde Cabo Verde Cayman Islands Cayman Islands Germany Germany Denmark Denmark Ecuador Ecuador Egypt, Arab Republic of Egypt, Arab Republic of Estonia Estonia Finland Finland France France Gabon Gabon United Kingdom United Kingdom Georgia Georgia Ghana Ghana Guinea Guinea Greece Greece Guatemala Guatemala Honduras Honduras Indonesia Indonesia Ireland Ireland Iceland Iceland Jamaica Jamaica Japan Japan Kazakhstan Kazakhstan Kenya Kenya Korea, Republic of Korea, Republic of Sri Lanka Sri Lanka Lesotho Lesotho Lithuania Lithuania Latvia Latvia Morocco Morocco Moldova Moldova Madagascar Madagascar Maldives Maldives North Macedonia North Macedonia Mali Mali Mongolia Mongolia Mauritania Mauritania Mauritius Mauritius Niger Niger Nigeria Nigeria Nicaragua Nicaragua Netherlands Netherlands Norway Norway New Zealand New Zealand Philippines Philippines Papua New Guinea Papua New Guinea Puerto Rico (US) Puerto Rico (US) Portugal Portugal Paraguay Paraguay Russian Federation Russian Federation Rwanda Rwanda Sierra Leone Sierra Leone Somalia Somalia Slovak Republic Slovak Republic Sweden Sweden Eswatini Eswatini Chad Chad Togo Togo Tajikistan Tajikistan Tonga Tonga Taiwan, China Taiwan, China Tanzania Tanzania Uganda Uganda Uruguay Uruguay United States United States Zambia Zambia
Bolivia Bolivia Bhutan Bhutan Switzerland Switzerland Costa Rica Costa Rica Cyprus Cyprus Czechia Czechia Ethiopia Ethiopia Croatia Croatia India India Jordan Jordan Mexico Mexico Pakistan Pakistan Panama Panama Senegal Senegal El Salvador El Salvador Slovenia Slovenia Tunisia Tunisia South Africa South Africa
Armenia Armenia Bangladesh Bangladesh Dominican Republic Dominican Republic Algeria Algeria Spain Spain Hungary Hungary Israel Israel Italy Italy Liberia Liberia Luxembourg Luxembourg Peru Peru Poland Poland Romania Romania Turkey Turkey Ukraine Ukraine

1.3 Visibility - To what extent public authorities promote the visibility of TE reports?

This indicator measures the extent to which the relevant authorities (Ministry of Finance, tax authority, Parliament, etc.) promote the visibility of TE reports, for instance, by issuing a dedicated press release, or by creating a repository where all TE reports are hosted.

Costa Rica Costa Rica Germany Germany Ecuador Ecuador Guinea Guinea Indonesia Indonesia Korea, Republic of Korea, Republic of Puerto Rico (US) Puerto Rico (US) Chad Chad Zambia Zambia
No Countries
Austria Austria Azerbaijan Azerbaijan Burundi Burundi Bangladesh Bangladesh Bulgaria Bulgaria Bolivia Bolivia Brazil Brazil Bhutan Bhutan Canada Canada Chile Chile Colombia Colombia Czechia Czechia Denmark Denmark Dominican Republic Dominican Republic Egypt, Arab Republic of Egypt, Arab Republic of Ethiopia Ethiopia Georgia Georgia Ghana Ghana Greece Greece Guatemala Guatemala Honduras Honduras Ireland Ireland Italy Italy Jamaica Jamaica Jordan Jordan Kazakhstan Kazakhstan Liberia Liberia Sri Lanka Sri Lanka Lesotho Lesotho Lithuania Lithuania Luxembourg Luxembourg Moldova Moldova Maldives Maldives Mali Mali Niger Niger Nigeria Nigeria Nicaragua Nicaragua Netherlands Netherlands Norway Norway New Zealand New Zealand Pakistan Pakistan Panama Panama Peru Peru Philippines Philippines Poland Poland Portugal Portugal Paraguay Paraguay Sierra Leone Sierra Leone El Salvador El Salvador Somalia Somalia Slovak Republic Slovak Republic Slovenia Slovenia Sweden Sweden Togo Togo Tajikistan Tajikistan Tonga Tonga Tunisia Tunisia Turkey Turkey Uruguay Uruguay United States United States South Africa South Africa
Albania Albania Argentina Argentina Armenia Armenia Australia Australia Belgium Belgium Benin Benin Burkina Faso Burkina Faso Switzerland Switzerland Côte d'Ivoire Côte d'Ivoire Cameroon Cameroon Congo, Democratic Republic of Congo, Democratic Republic of Cabo Verde Cabo Verde Cayman Islands Cayman Islands Cyprus Cyprus Algeria Algeria Spain Spain Estonia Estonia Finland Finland France France Gabon Gabon United Kingdom United Kingdom Croatia Croatia Hungary Hungary India India Iceland Iceland Israel Israel Japan Japan Kenya Kenya Latvia Latvia Morocco Morocco Madagascar Madagascar Mexico Mexico North Macedonia North Macedonia Mongolia Mongolia Mauritania Mauritania Mauritius Mauritius Papua New Guinea Papua New Guinea Romania Romania Russian Federation Russian Federation Rwanda Rwanda Senegal Senegal Eswatini Eswatini Taiwan, China Taiwan, China Tanzania Tanzania Uganda Uganda Ukraine Ukraine

1.4 Online accessibility - How accessible is the TE report and its underlying data online?

This indicator evaluates the ease with which TE reports (and the underlying datcan be found on official websites.

Argentina Argentina Australia Australia Belgium Belgium Canada Canada Colombia Colombia United Kingdom United Kingdom Georgia Georgia Croatia Croatia Kazakhstan Kazakhstan Netherlands Netherlands Russian Federation Russian Federation United States United States South Africa South Africa
Switzerland Switzerland France France Guatemala Guatemala Indonesia Indonesia Turkey Turkey
Albania Albania Austria Austria Bulgaria Bulgaria Cameroon Cameroon Congo, Democratic Republic of Congo, Democratic Republic of Cabo Verde Cabo Verde Czechia Czechia Germany Germany Dominican Republic Dominican Republic Ecuador Ecuador Finland Finland Gabon Gabon Ghana Ghana Guinea Guinea Greece Greece Honduras Honduras Italy Italy Jamaica Jamaica Jordan Jordan Kenya Kenya Liberia Liberia Latvia Latvia Niger Niger Norway Norway New Zealand New Zealand Pakistan Pakistan Philippines Philippines Slovenia Slovenia Sweden Sweden Togo Togo Tajikistan Tajikistan Tonga Tonga Tunisia Tunisia Taiwan, China Taiwan, China Tanzania Tanzania Uganda Uganda Uruguay Uruguay Zambia Zambia
Armenia Armenia Azerbaijan Azerbaijan Burundi Burundi Benin Benin Burkina Faso Burkina Faso Bangladesh Bangladesh Bolivia Bolivia Brazil Brazil Bhutan Bhutan Chile Chile Côte d'Ivoire Côte d'Ivoire Costa Rica Costa Rica Cayman Islands Cayman Islands Cyprus Cyprus Denmark Denmark Algeria Algeria Egypt, Arab Republic of Egypt, Arab Republic of Estonia Estonia Ethiopia Ethiopia India India Ireland Ireland Iceland Iceland Israel Israel Korea, Republic of Korea, Republic of Sri Lanka Sri Lanka Lesotho Lesotho Lithuania Lithuania Luxembourg Luxembourg Moldova Moldova Madagascar Madagascar Maldives Maldives Mexico Mexico North Macedonia North Macedonia Mali Mali Mongolia Mongolia Mauritania Mauritania Mauritius Mauritius Nigeria Nigeria Nicaragua Nicaragua Panama Panama Papua New Guinea Papua New Guinea Poland Poland Puerto Rico (US) Puerto Rico (US) Portugal Portugal Paraguay Paraguay Senegal Senegal Sierra Leone Sierra Leone El Salvador El Salvador Somalia Somalia Eswatini Eswatini Chad Chad Ukraine Ukraine
Spain Spain Hungary Hungary Japan Japan Morocco Morocco Peru Peru Romania Romania Rwanda Rwanda Slovak Republic Slovak Republic

1.5 Reader-friendliness - To what extent is the report designed to be understandable by everyone?

This indicator evaluates the format in which TE data is published, checking key characteristics such as whether the information is consolidated in a single document or spread across different reports, whether the report includes a summary and whether acronyms are explained. It also assesses if countries publish a version of the TE report that facilitates understanding by visually impaired individuals.

Netherlands Netherlands
Albania Albania Armenia Armenia Australia Australia Austria Austria Benin Benin Bulgaria Bulgaria Bolivia Bolivia Brazil Brazil Côte d'Ivoire Côte d'Ivoire Cameroon Cameroon Congo, Democratic Republic of Congo, Democratic Republic of Colombia Colombia Cabo Verde Cabo Verde Costa Rica Costa Rica Cayman Islands Cayman Islands Germany Germany Dominican Republic Dominican Republic Ecuador Ecuador Estonia Estonia Ethiopia Ethiopia Georgia Georgia Ghana Ghana Guinea Guinea Honduras Honduras Indonesia Indonesia Ireland Ireland Iceland Iceland Israel Israel Kenya Kenya Latvia Latvia Morocco Morocco Moldova Moldova Maldives Maldives Mexico Mexico Mali Mali Mauritania Mauritania Nicaragua Nicaragua Pakistan Pakistan Peru Peru Poland Poland Puerto Rico (US) Puerto Rico (US) Portugal Portugal Senegal Senegal El Salvador El Salvador Eswatini Eswatini Togo Togo Tunisia Tunisia Tanzania Tanzania Uruguay Uruguay South Africa South Africa Zambia Zambia
Argentina Argentina Azerbaijan Azerbaijan Burundi Burundi Burkina Faso Burkina Faso Canada Canada Switzerland Switzerland Chile Chile Denmark Denmark France France Gabon Gabon United Kingdom United Kingdom Greece Greece Guatemala Guatemala India India Italy Italy Korea, Republic of Korea, Republic of Sri Lanka Sri Lanka Lesotho Lesotho Lithuania Lithuania Luxembourg Luxembourg Mongolia Mongolia Niger Niger Nigeria Nigeria Norway Norway New Zealand New Zealand Papua New Guinea Papua New Guinea Paraguay Paraguay Romania Romania Rwanda Rwanda Sierra Leone Sierra Leone Somalia Somalia Slovak Republic Slovak Republic Slovenia Slovenia Sweden Sweden Tajikistan Tajikistan Taiwan, China Taiwan, China Uganda Uganda United States United States
Belgium Belgium Bangladesh Bangladesh Bhutan Bhutan Cyprus Cyprus Czechia Czechia Algeria Algeria Egypt, Arab Republic of Egypt, Arab Republic of Finland Finland Hungary Hungary Jamaica Jamaica Jordan Jordan Kazakhstan Kazakhstan Liberia Liberia Madagascar Madagascar North Macedonia North Macedonia Mauritius Mauritius Philippines Philippines Russian Federation Russian Federation Chad Chad Tonga Tonga Turkey Turkey Ukraine Ukraine
Spain Spain Croatia Croatia Japan Japan Panama Panama