Tax Administration 2017
Comparative Information on OECD and Other Advanced and Emerging Economies
Published on September 29, 2017
TABLE OF CONTENTS
Comparative information on tax administrations7 chapters available
Topical issues in tax administration8 chapters available
Annexes2 chapters available
International survey on revenue administration
This is the first edition of the Tax Administration Series where the data has been collected through a joint web-based survey – the International Survey on Revenue Administration (ISORA) – developed in co-operation between the OECD, the Inter-American Center of Tax Administration (CIAT), the Intra-European Organisation of Tax Administrations (IOTA), and the International Monetary Fund (IMF). This single international survey is an important development which will simplify the collection of data and will improve international comparability across a broader range of countries.
DATA ACCESS: STATLINK AND DATABASE
TAX ADMINISTRATION SERIES
The OECD's Tax Administration Comparative Information Series, which commenced in 2004, examines the fundamental elements of modern tax administration systems and uses an extensive data set, analysis and examples to highlight key trends, recent innovations and examples of good practice. The primary purpose of the series is to share information that will facilitate dialogue among tax officials and other stakeholders on important tax administration issues, including on identifying opportunities to improve the design and administration of their systems both individually and collectively.
- 29/09/2017 - Leading tax administrations focused on effective delivery of the OECD/G20 BEPS outcomes, automatic exchange of information and tax certainty and collaborate on taxing users of the sharing economy