The dataset contains data on the total number of taxable entities according to the assigned tax reliability index. For the purposes of the tax reliability index, taxable entities are classified as: - highly reliable - reliable - less reliable Update: Annually

The dataset contains data on the number of taxable entities that have been assigned a tax reliability index. The tax reliability index is an assessment of a taxable entity that is an entrepreneur registered for income tax purposes, based on criteria such as the fulfillment of its obligations towards the Financial administration under the Tax Code or related tax legislation and its economic indicators. Not all taxable entities are subject to assessment by the Financial administration, but only those that are entrepreneurs. These are legal entities with business income and natural persons who: - have income from business or other self-employment, - have been registered for income tax for at least two years, - do not have suspended income tax registration, - are not in bankruptcy or liquidation, - natural persons who have submitted non-zero income or a business loss in their income tax return (type B) for the 2020 tax year (Section 6(1) and (2) of the Income Tax Act). These are natural and legal persons with assigned legal forms corresponding to their business activity. A detailed list of legal forms is published in the Tax Reliability Index section of the Financial Administration portal. Update: Annually

The dataset contains data on the number of taxable entities broken down into natural and legal persons according to the assigned tax reliability index. For the purposes of the Tax Reliability Index, taxable entities are classified as: - A - highly reliable, - B - reliable, - C - less reliable. Update: Annually

The dataset contains data on the number of taxable entities - legal entities that have been assigned a tax reliability index. A taxable entity is rated as highly reliable if it has been assigned a score of 10 or less and also meets the economic indicator condition, i.e. the calculated effective tax rate is higher than the effective tax rate threshold. A taxable entity is rated reliable if it is assigned more than 10 points and less than 25 points, i.e. up to 24 points, or if the taxable entity is assigned 10 points or less but the economic indicator condition is not met, i.e. the calculated effective tax rate is lower than the effective tax rate threshold. A taxable entity shall be rated less reliable if it is assigned 25 points or more. Update: Annually

The dataset contains data on the number of taxable entities - natural persons that have been assigned a tax reliability index. A taxable entity is rated as highly reliable if it has been assigned a score of 10 or less and also meets the economic indicator condition, i.e. the calculated effective tax rate is higher than the effective tax rate threshold. A taxable entity is rated reliable if it is assigned more than 10 points and less than 25 points, i.e. up to 24 points, or if the taxable entity is assigned 10 points or less and the economic indicator condition is not met, i.e. the calculated effective tax rate is lower than the effective tax rate threshold. A taxable entity shall be rated less reliable if it is assigned 25 points or more. Update: Annually

The dataset contains data on the number of assessed legal entities by legal form and assigned index. For the purposes of the tax reliability index, taxable entities are classified as: - highly reliable - reliable - less reliable Update: Annually

The dataset contains data on the number of assessed natural persons by legal form and assigned index. For the purposes of the tax reliability index, taxable entities are classified as: - highly reliable - reliable - less reliable Update: Annually