Datasets:
Formats:
parquet
Languages:
English
Size:
100K - 1M
Tags:
isora
international-survey-on-revenue-administration
tax-administration
revenue-administration
tax-authority
taxation
License:
ISORA FY2014-FY2024 v1.0.0: observations, indicators, indicator_history, jurisdictions, coverage, revisions + card, license, pipeline
cbd273f verified | import pandas as pd | |
| from isora_hf.crosswalk import build_indicator_history, label_similarity, normalize_label | |
| def test_normalize_label_ignores_case_punctuation_and_spacing(): | |
| assert normalize_label("Annual report - prepared") == normalize_label( | |
| "annual report prepared." | |
| ) | |
| def test_similarity_is_one_for_equivalent_labels_and_none_when_missing(): | |
| assert label_similarity("Annual report - prepared", "Annual report prepared") == 1.0 | |
| assert label_similarity(None, "x") is None | |
| def _indicators(): | |
| return pd.DataFrame( | |
| [ | |
| { | |
| "questionnaire_generation": "ISORA 2016", | |
| "indicator_code": "A", | |
| "label": "Staff total", | |
| "indicator_type": "count", | |
| }, | |
| { | |
| "questionnaire_generation": "ISORA 2018", | |
| "indicator_code": "A", | |
| "label": "Staff total", | |
| "indicator_type": "count", | |
| }, | |
| { | |
| "questionnaire_generation": "ISORA 2020+", | |
| "indicator_code": "A", | |
| "label": "Total staff (FTE)", | |
| "indicator_type": "count", | |
| }, | |
| { | |
| "questionnaire_generation": "ISORA 2016", | |
| "indicator_code": "B", | |
| "label": "Old only", | |
| "indicator_type": "binary", | |
| }, | |
| ] | |
| ) | |
| def _observations(): | |
| return pd.DataFrame( | |
| [ | |
| {"indicator_code": "A", "fiscal_year": 2014, "value_status": "value"}, | |
| {"indicator_code": "A", "fiscal_year": 2024, "value_status": "not_available"}, | |
| {"indicator_code": "B", "fiscal_year": 2015, "value_status": "value"}, | |
| ] | |
| ) | |
| def test_history_flags_label_changes_and_single_generation_codes(): | |
| hist = build_indicator_history(_indicators(), _observations()).set_index("indicator_code") | |
| a = hist.loc["A"] | |
| assert a["in_2016"] and a["in_2018"] and a["in_2020plus"] | |
| assert a["label_changed_2016_to_2018"] is False or a["label_changed_2016_to_2018"] == False | |
| assert a["label_changed_2018_to_2020plus"] == True | |
| assert a["comparability_flag"] == "label_changed" | |
| assert a["fiscal_years_with_data"] == [2014, 2024] | |
| assert a["n_observations"] == 2 and a["n_observations_with_value"] == 1 | |
| b = hist.loc["B"] | |
| assert b["comparability_flag"] == "single_generation" | |
| assert pd.isna(b["label_2018"]) and b["n_generations"] == 1 | |