Tax Administration 2015

This report 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). It 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).

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 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 below.

In 2015 the OECD, commenced working with the Inter-American Center of Tax Administration (CIAT), the Intra-European Organisation of Tax Administrations (IOTA), and the International Monetary Fund (IMF) to develop a unified tax administration survey utilising a common collection platform.

This co-operation has resulted in a new international tax administration survey with common questions and definitions, which the four Organisations began using in 2016 to gather tax administration data. The new survey is now made available to interested stakeholders. The OECD plans to release the next edition of the TAS using data from this survey in mid-2017.