I am satisfied, on the basis of the trend in tax receipts and from the information supplied by the Revenue Commissioners, that the figures given as average tax paid by PAYE, farmers and self-employed are consistent with the income levels for each group. The efficiency of the tax collection system for all sectors of the economy has improved significantly in recent years. The Revenue Commissioners are continuing with their overall successful approach to compliance which is designed, on the one hand, to make procedures easier for those who are trying to meet their tax obligations and, on the other, to pursue people who do not pay on time or at all. Measures taken to improve collection and compliance include modern payment methods including direct debits, programmes to secure returns from those who do not file, the large-scale targeted audit programme which resulted in some £127 million being collected in 1997, the random audit programme which exposes every taxpayer to the risk of audit, introduction of withholding tax and tax clearance procedures, significant use of the power to attach assets of tax defaulters, as well as other strong enforcement measures, new local collection and arrears compliance initiative, measures to tackle black economy operators, and a more active prosecution policy in cases of serious evasion.