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While recognising that Revenue produces a set of measures that record its output in terms of the tangible results of its assessment and collection activities the ultimate test of its effectiveness is the level of compliance by the taxpayers. This report sought to examine the extent to which Revenue monitors those outcomes and publicly reports the results.

This report sets out to establish the extent to which the loss relief provisions of tax legislation had been used by companies in recent years, whether Revenue had identified the level of losses being carried forward and the likely effect of this on future tax collection and whether there were significant differences between economic sectors in the occurrence of losses and in the extent to which losses are being carried forward. It focused specifically on Corporation Tax.

In the light of the high level of repayments and the fact that the decline in gross yield in recent years has not been matched by an equivalent reduction in repayments, this Report analysed the factors giving rise to an increase in the level of repayments as a proportion of the gross yield.

This is a report covering Revenue’s attempts to address smuggling of tobacco effectively, it would be necessary for Revenue to ensure that there is a high level of assurance that duty levying arrangements are operated in a controlled manner, estimate the extent of illicit activity, target activities within an articulated strategy based on the best analysis of the nature of fraud, implement an operational response based on such a strategy and monitor performance.

This is a report that examines the extent and outcome of Revenue compliance checking including audits, the extent of deterrence actions arising out of non-compliance, the extent of publication of defaulter details and the outcome of special investigations.

This report sought to examine the sectoral impact of the general downturn and in particular isolate sectoral performance outcomes and examine the movements by tax type within sectors.

This is a report examining Revenue’s collection performance in 2009, the tax outstanding at 31 March 2010, the amount of tax written off in 2009 and the results of the audit of the Revenue Account.

This is a report which reviews the arrangements in place to ensure that the National Treasury Management Agency’s borrowing programmes are based on agreed borrowing requirements and long-term debt costs are minimised consistent with the management of liquidity and other risks, the Agency’s tolerance for risk is identified, monitored and regularly assessed an appropriate human resource function is in place that reflects the necessary level of skills in processing, reporting and monitoring activities. The chapter also reviewed the results of performance monitoring for 2009.

A Report detailing the change in powers of the National Treasury Management Agency and the findings of its subsequent Audit.

The examination looked at the management of sickness absence in the Civil Service.