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The Comparative Information Series (CIS) is a comprehensive survey of tax administration practices across 30 OECD and 13 selected non-OECD countries. 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. The series identifies some of the fundamental elements of modern revenue bodies and uses data, analysis and country examples to identify key trends, recent developments and examples of good practice.
This third edition has a new format and increased comparative analysis of the underlying data. It also includes new sections on issues such as large taxpayer operations, tax debt management, service delivery standards, electronic filing and other e-services, tax disputes and administrative review. A useful overview of its contents can be found in the executive summary.
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