Assessment of State Implementation of Business Reforms

Business reform implementation: average 32% with strong tax digitization gains but major gaps in inspections and land records. Assessment of State Implementation of Business Reforms measures adoption of a 98-point Action Plan across eight areas (business start-up, land and construction permits, environment, labour, utilities, tax registration and compliance, inspections, enforcing contracts) using a standardized questionnaire, documentary evidence and state visits up to 30 June 2015. Average implementation is low (circa 32%), with strengths in online VAT/CST filing and payments, timelines for construction and electricity connections, and single-window systems; major deficiencies persist in inspection reform, integrated land records, downloadable/verifiable online certificates and comprehensive registration checklists.