Question 62

Does the Enacted Budget present individual sources of revenue?
 * a. Yes, the Enacted Budget presents individual sources of revenue accounting for all revenue.
 * b. Yes, the Enacted Budget presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.
 * c. Yes, the Enacted Budget presents individual sources of revenue accounting for less than two-thirds of all revenues.
 * d. No, the Enacted Budget does not present individual sources of revenue.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 62 asks whether revenue estimates for individual sources of revenue are presented in the Enacted Budget. The question applies to both tax and non-tax revenue.

To answer “a,” the Enacted Budget must present all individual sources of revenue, and “other” or “miscellaneous” revenue must account for three percent or less of all revenue. To answer “b,” the Enacted Budget must present individual sources of revenue that when combined account for at least two-thirds of all revenue, but not all revenue. A “c” answer applies if the Enacted Budget presents individual sources of revenue that account for less than two-thirds of revenues. Answer “d” applies if individual sources of revenue are not presented.

1) Using EBP documents to respond to EB questions
Researchers should not use EBP documents to respond to EB questions (59-63), UNLESS
 * there is a very specific citation in the Appropriations Act itself to a specific document that was tabled as part of the EBP and not modified by the legislature. This mostly applies to Westminster system countries.
 * The EBP documents are re-uploaded with a new cover page and/or title that signals that it is now approved/enacted rather than proposed/draft.

2) "Other" categories
Watch out for aggregate categories, such as “other.” To receive an “a” answer, the “other” category has to be smaller than 3% of the total. If the “other” category is more than 3%, then the score should be “b.”

For example, in OBS 2019, Moldova had revenue categories including "other unidentified income", "other property taxes", "other taxes on foreign trade" and "other taxes on goods and services".Though the amount in the "other unidentified income" category was less than 3% of the total, adding the four "other" categories together and dividing by the total amount of revenues was greater than 3%. So on this question, Moldova scored a "b".