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Compare against domestic peer subnational governments
Select a country and subnational government to view OSR frontier analysis
Select a subnational government to view the OSR frontier analysis
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The following analyses compare your country's position in the global fiscal decentralisation space.
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For proper execution of the analysis, you are required to complete only the cells shaded in gray and in bold.
DESCRIPTION: This matrix visualization shows the property tax gap analysis across two dimensions: the number of properties (vertical axis from Compliant to Estimated) and the billing level (horizontal axis from average billed to achievable market-based billing). Each colored cell represents a different type of gap or revenue component. The same breakdown is also shown in the pie chart below.
DESCRIPTION: This pie chart illustrates the same information as the matrix above in percentage form. It shows the share of total potential revenue corresponding to the revenue actually collected, as well as the contribution of each type of administrative gap (uncollected or lost revenue) to that total.
DESCRIPTION: This pie chart illustrates the percentage distribution of the revenue gaps. It visually shows the contribution of each type of gap to the total uncollected revenue, helping to identify which gaps are the most significant.
DESCRIPTION: This pie chart illustrates the percentage distribution of the total potential revenue from the billing system. It visually shows the share corresponding to the revenue actually collected during the year, as well as the contribution of each type of gap (uncollected or lost revenue) to that total.
DESCRIPTION: This matrix visualization shows the business license gap analysis across two dimensions: the number of businesses (vertical axis from Compliant to Estimated) and the billing level (horizontal axis from average billed to achievable billing). Each colored cell represents a different type of gap or revenue component.
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Step 1 of the Prioritization Pipeline: Rank revenue streams by their Total Functional Gap to determine which streams to tackle first. Include or exclude streams based on local priorities, capacity, or political considerations.
Complete Gap Analysis to see chart data
Step 2 of the Prioritization Pipeline: After ordering streams, prioritize gaps (Compliance, Coverage, Valuation/Liability) within each one. ROSRA suggests a default order based on compliance and coverage indicators; use the Adjust Priority columns to change the sequence or select "Remove" to drop a gap from your plan.
When Applied: Compliance Ratio ≥ 75% High compliance usually indicates that the basic collection and registration systems are functioning. In this case, the priority is to focus on the functions with the largest monetary gaps, as these represent the biggest revenue gains for a given reform effort.
When Applied: Compliance Ratio < 75% AND Coverage Ratio ≥ 60% A significant share of known taxpayers is not paying, but the register is not fundamentally broken. ROSRA recommends prioritising compliance reforms (billing, payment channels, enforcement), then coverage, and only then valuation/liability.
When Applied: Compliance Ratio < 75% AND Coverage Ratio < 60% When both ratios are low, the missing tax base is usually the binding constraint. Strengthening enforcement alone has limited effect if most units are invisible to the administration. The recommended sequence is Coverage → Compliance → Valuation/Liability.
Select or skip solution overviews for each administrative gap across all revenue streams in the priority order defined in the "Prioritization" tab.
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This tab provides detailed solution cards for the options you selected previously. Solutions appear according to the established prioritization order. Use these recommendations to create your city's tailored Revenue Enhancement Action Plan.
Please go to the Overview Selection tab and select solutions to see detailed recommendations here.
Solutions organized by implementation timeframe
Track progress on implementation milestones