Tax Administration Database

 

The Forum’s 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 May 2013 as Tax Administration 2013 (formerly the Comparative Information Series). Tax Administration 2013 is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).

To assist researchers, a limited range of tables from Tax Administration 2013 can be accessed directly below:

[New or revised data have been obtained following the publication of tax Administration 2013 for a small number of countries. A number of tables in the data base have accordingly been adjusted, as indicated here: Revisions to the Tax Administration Database following the release of Tax Administration 2013]

Institutional and organisational arrangements

Table 1.1: Institutional arrangements for tax administration

Table 2.1: Selected features of the organisational structure of revenue bodies

Table 2.3: Office network for tax administration role-number of office types

Table 2.4: Office network for tax administration role-number of staff and office type

Table 2.5: Large taxpayer operations: Criteria, taxpayer numbers and staff (2011)


Human resources

Table 4.4: Staff metrics


Comparative revenue collections and resource usage

Table 5.3: Cost of collection ratios (administrative costs/net revenue)

Table 5.5: Revenue body staff usage for fiscal year 2011 and related ratios

Table 5.6: Staff usage (2011) by major tax functional groupings (% of total usage)

Table A.1: Revenue aggregates: Gross revenue collections for all taxes administered and gross PIT and SSC revenue collected

Table A.3: Net revenue collections for all taxes administered by revenue body and Gross domestic product

Table A.5: Aggregate expenditure for tax functions and related overheads and total salary costs for tax functions and related overheads

Table A.6: Human resource management aggregates: Expenditure and total staff usage in 2011 by functional groupings (FTEs)


Tax debts

Table 6.16: Tax debts: Undisputed tax debt as share of net revenue collections

Table A.7: Value of tax debt outstanding (not disputed) at the year-end and value of tax debt written off


Use of electronic services

Table 7.1: Personal income tax returns: Use of electronic filing and pre-filling

Table 7.2: Corporate income tax returns: Use of electronic filing and pre-filling

Table 7.3: Value added tax (VAT) returns: Use of electronic filing and pre-filling

Table 7.4: Methods available for tax payments and their usage in 2011

 

Related Documents

 

Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies