PIT arrears relative to PIT collections

Notes:

Each panel shows the median ratio of PIT arrears to PIT collections for respondent jurisdictions in the GNI group, per year. The ratio for each jurisdiction-year is the closing stock of PIT arrears at year-end (ISORA A.77) divided by PIT net revenue collected in that year (ISORA A.6). Both are reported in thousands of local currency, so the ratio is unit-free and comparable across jurisdictions.

Stock-over-flow construction: arrears is a year-end balance while revenue is a full-year flow, so a ratio of 10% means uncollected PIT debt at year-end equals roughly 10% of the year’s PIT collection. A rising trend implies debt is accumulating faster than collections are growing.

Jurisdictions are included in each year’s median only when both figures are reported and PIT revenue is positive. Values are displayed to one decimal place. The number of respondents per GNI group per year is shown in the table above — the Low GNI panel is based on a small sample (4–8 jurisdictions) and should be read with caution.

When a jurisdiction is highlighted, its own ratio series is overlaid as a dashed red line on its GNI panel. The ratio has no natural ceiling, so the four panels share a y-axis scaled to the tier medians; a highlighted jurisdiction above that ceiling is clipped for readability.

Source: ISORA Derived Tables A.6, A.77 (PIT net revenue; closing stock of PIT arrears).