Published on August 11, 2015
Tax Administration 2015, produced under the auspices of the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members). Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. However, its information content is also likely to be of interest to many external parties (e.g. academics, external audit agencies, regional tax bodies, and international bodies providing technical assistance).
The series identifies some of the fundamental elements of national tax system administration and uses data, analyses and country examples to identify key trends, comparative levels of performance, recent and planned developments, and good practices.
This edition updates performance-related and descriptive material contained in prior editions with new data up to end-fiscal year 2013, and supplements this information on some new topics (e.g. aspects of compliance management and strategic priorities for increased use of on-line services). It also includes coverage of four additional countries (i.e. Costa Rica, Croatia, Morocco, and Thailand).
|Institutional arrangements for tax administration|
|The organisation of revenue bodies|
|Selected aspects of strategic management in tax administration|
|Human resource management and tax administration|
|Resources of national revenue bodies|
|Operational performance of revenue bodies|
|The use of online services in tax administration|
|Tax administration and tax intermediaries|
|Legislated administrative frameworks for tax administration|
Annexes3 chapters available
The tax administration database provides comparative information on a selected range of tax administration-related information extracted from its biennial comparative series publication, most recently published in August 2015 as Tax Administration 2015 (formerly the Comparative Information Series). To assist researchers, a limited range of tables from Tax Administration 2015 can be accessed directly via the database.
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