Tax Administration 2024

Annex A. Overview of the ISORA data tables

Annex A contains links to the ISORA tables that hold the annual and periodic ISORA data for fiscal years 2018 to 2022, and that are published on the RA-FIT data portal (https://data.rafit.org/).

The online tables show the data for the more than 175 jurisdictions that have completed at least one of the last four rounds of ISORA which were launched between September 2020 and September 2023. They are grouped into:

• Annual Tables (see Table A A.1.) which contain:

  • Thirteen sets of tables containing the raw ISORA survey data. Those are the tables starting with “A”.

  • Six sets of tables with indicators derived from the data submitted via the ISORA survey (tables starting with “D”). The formulae and data points used for calculating the indicators are shown below each of these tables.

• Periodic Tables (see Table A A.2.) which hold the data from the periodic part of the 2023 ISORA survey. Those tables start with “B” and they are grouped in seven table sets.

Using the ISORA data in those tables, the Tax Administration 2024 publication examines various aspects of tax systems and their administration in 58 OECD and non-OECD jurisdictions. (See Annex B for the list of tax administrations covered by this publication.)

Table A A.1. Overview of the ISORA data tables: Annual tables

Table grouping	Table name	Link
Revenue types collected	Table A.0 Participation of tax administrations in ISORA	https://data.rafit.org/regular.aspx?key=74180893
	Table A.1 Revenue types for which the administration has responsibility: Income tax and taxes on goods and services
	Table A.2 Revenue types for which the administration has responsibility: Other taxes
	Table A.3 Revenue types for which the administration has responsibility: Other taxes (continued), SSC and non-tax revenue
	Table A.4 Employer withholding taxes and combined tax and customs administrations
Revenue collection	Table A.5 Net revenue collected by the tax administration: Total	https://data.rafit.org/regular.aspx?key=74180904
	Table A.6 Net revenue collected by the tax administration by tax type: Personal income tax
	Table A.7 Net revenue collected by the tax administration by tax type: Corporate income tax
	Table A.8 Net revenue collected by the tax administration by tax type: Value added taxes
	Table A.9 Net revenue collected by the tax administration by tax type: Excises (domestic)
	Table A.10 Net revenue collected by the tax administration by tax type: Other taxes
	Table A.11 Net revenue collected by the tax administration: Social security contributions
	Table A.12 Net revenue collected by the tax administration: Non-tax revenues
	Table A.13 Composition of value added taxes collected by the tax administration: Gross domestic
	Table A.14 Composition of value added taxes collected by the tax administration: Gross import, even where collected by customs
	Table A.15 Composition of value added tax collected by the tax administration: Refunds
Expenditure and FTE resources	Table A.16 Tax administration expenditures: Operating and salary expenditure	https://data.rafit.org/regular.aspx?key=74180905
	Table A.17 Tax administration ICT expenditure and percentage of FTEs working on headquarter functions
	Table A.17A FTEs for joint tax and customs administrations
	Table A.17B Expenditures for joint tax and customs administrations
	Table A.18 Total FTEs of the tax administration and FTEs of the tax administration by function: Registration and services
	Table A.19 Number of FTEs by function: Audit and debt collection
	Table A.20 Number of FTEs by function: Disputes and HR
	Table A.21 Number of FTEs by function: ICT and all other functions
Staff metrics	Table A.22 Staff metrics: Staff strength levels at start of FY and departures	https://data.rafit.org/regular.aspx?key=74180906
	Table A.23 Staff metrics: Staff strength levels at end of FY and recruitments
	Table A.24 Staff metrics: Gender information
	Table A.25 Staff metrics: Gender distribution – Female
	Table A.26 Staff metrics: Gender distribution – Male
	Table A.27 Staff metrics: Gender distribution - Other gender
	Table A.28 Staff metrics: Academic qualifications
	Table A.29 Staff metrics: Age distribution below 35 years
	Table A.30 Staff metrics: Age distribution 35 to 54 years
	Table A.31 Staff metrics: Age distribution 55 years and above
	Table A.32 Staff metrics: Length of service below 10 years
	Table A.33 Staff metrics: Length of service 10 years and above
Segmentation	Table A.34 Large taxpayer office / program: Existence and revenue collected	https://data.rafit.org/regular.aspx?key=74180907
	Table A.35 Large taxpayer office / program: Functions - Registration, return and payment processing, and services
	Table A.36 Large taxpayer office / program: Functions - Audit, debt collection, dispute resolution
	Table A.37 Large taxpayer office / program: Staff
	Table A.38 Large taxpayer office / program: Taxpayers
	Table A.39 Large taxpayer office / program: Audits
	Table A.40 High net wealth individuals (HNWIs) office / program: Existence and revenue collected
PIT and employer withholding: Registration and filing	Table A.42 Number of taxpayers by tax type: Personal income tax	https://data.rafit.org/regular.aspx?key=74180908
	Table A.43 Number of taxpayers by tax type: Employers that withhold tax from employees
	Table A.50 Return filing: Expected and received returns - Personal income tax
	Table A.51 Return filing: Returns received on time - Personal income tax
	Table A.52 Return receipt channels: Paper and electronic, not prefilled - Personal income tax
	Table A.53 Return receipt channels: Electronic returns, prefilled - Personal income tax
	Table A.54 Return filing: Expected and received returns - Employers that withhold tax from employees
	Table A.55 Return filing: Returns received on time - Employers that withhold tax from employees
	Table A.56 Return receipt channels: Paper and electronic, not prefilled - Employers that withhold tax from employees
	Table A.57 Return receipt channels: Electronic returns, prefilled - Employers that withhold tax from employees
	Table A.58 Personal income tax withholding: Requirements and total withholdings
CIT, VAT, Excise: Registration and filing	Table A.41 Number of taxpayers by tax type: Corporate income tax	https://data.rafit.org/regular.aspx?key=74180909
	Table A.44 Number of taxpayers by tax type: Value added tax
	Table A.45 Number of taxpayers by tax type: Excise
	Table A.46 Return filing: Expected and received returns - Corporate income tax
	Table A.47 Return filing: Returns received on time - Corporate income tax
	Table A.48 Return receipt channels: Paper and electronic, not prefilled - Corporate income tax
	Table A.49 Return receipt channels: Electronic returns, prefilled - Corporate income tax
	Table A.59 Return filing: Expected and received returns - Value added tax
	Table A.60 Return filing: Returns received on time - Value added tax
	Table A.61 Return receipt channels: Paper and electronic, not prefilled - Value added tax
	Table A.62 Return receipt channels: Electronic returns, prefilled - Value added tax
Payments and VAT refunds	Table A.63 Payments due and received: Corporate income tax	https://data.rafit.org/regular.aspx?key=74180910
	Table A.64 Payments received on time: Corporate income tax
	Table A.65 Payments due and received: Personal income tax
	Table A.66 Payments received on time: Personal income tax
	Table A.67 Payments due and received: Employers that withhold tax from employees
	Table A.68 Payments received on time: Employers that withhold tax from employees
	Table A.69 Payments due and received: Value added tax
	Table A.70 Payments received on time: Value added tax
	Table A.71 Electronic payments
	Table A.72 Treatment of most approved VAT refunds
	Table A.73 Value of all VAT ‘credits’
Arrears	Table A.74 Closing stock of arrears: Total and non-collectable	https://data.rafit.org/regular.aspx?key=74180911
	Table A.75 Closing stock of arrears relating to state owned enterprises: Total and non-collectable
	Table A.76 Closing stock of arrears by tax type: Corporate income tax
	Table A.77 Closing stock of arrears by tax type: Personal income tax
	Table A.78 Closing stock of arrears by tax type: Tax withheld by employers from employees
	Table A.79 Closing stock of arrears by tax type: Value added tax
Audit	Table A.80 Verification / audit activity: All audits (excluding electronic compliance checks)	https://data.rafit.org/regular.aspx?key=74180894
	Table A.81 Verification / audit activity: Value of additional assessments raised - All audits (excluding electronic compliance checks)
	Table A.82 Verification / audit activity: Value of additional assessments raised - Corporate income tax
	Table A.83 Verification / audit activity: Value of additional assessments raised - Personal income tax
	Table A.84 Verification / audit activity: Value of additional assessments raised - Tax withheld by employers from employees
	Table A.85 Verification / audit activity: Value of additional assessments raised - Value added tax
	Table A.86 Verification / audit activity: Electronic compliance checks
Criminal investigation and dispute resolution	Table A.87 Tax crime investigations: Role of the administration	https://data.rafit.org/regular.aspx?key=74180895
	Table A.88 Tax crime investigations: Number of cases
	Table A.89 Dispute resolution: Review mechanisms
	Table A.90 Dispute resolution: Review procedure
	Table A.91 Dispute resolution: Number of cases - Tax cases under internal procedures
	Table A.92 Dispute resolution: Number of cases - Tax cases under independent review by external bodies
	Table A.93 Dispute resolution: Number of cases - Tax cases under independent review by a higher appellate court
Stakeholder interactions: Registration channels, contacts and pre-filling	Table A.94 Registration channels: Online, Telephone, Email	https://data.rafit.org/regular.aspx?key=74180896
	Table A.95 Registration channels: Mail / post, In-person, other
	Table A.96 Incoming service contacts: Track keeping and number of contacts by channel - Online and digital assistance
	Table A.97 Incoming service contacts: Number of contacts by channel - Telephone call and e-mail
	Table A.98 Incoming service contacts: Number of contacts by channel - Mail / post and in-person
	Table A.99 Pre-fill of PIT returns: Income information - Personal information, and wage and salary
	Table A.100 Pre-fill of PIT returns: Income information - Pension, interest, and dividends
	Table A.101 Pre-fill of PIT returns: Income information - Capital gains / losses, and other income
	Table A.102 Pre-fill of PIT returns: Expense information - Donations, school and university fees, and childcare expenses
	Table A.103 Pre-fill of PIT returns: Expense information - Insurance premiums, health and medical expenses, and retirement contributions
	Table A.104 Pre-fill of PIT returns: Expense information - Interest, and other expenses
Stakeholder interactions: Compliance and innovation	Table A.105 Compliance approaches: Electronic invoicing	https://data.rafit.org/regular.aspx?key=74180897
	Table A.106 Compliance approaches: Devices that register transactions
	Table A.107 Cooperative compliance approaches
	Table A.108 Innovative technologies: Implementation and usage - Blockchain, artificial intelligence, and cloud computing
	Table A.109 Innovative technologies: Implementation and usage - Data science, robotic process automation, and APIs
	Table A.110 Innovative technologies: Implementation and usage - Whole-of-government identification, digital authentication technology, and virtual assistants
Derived indicators: Revenue and Resources	Table E.1 External variables for derived indicators: Gross domestic product and total government revenue	https://data.rafit.org/regular.aspx?key=74180898
	Table E.2 External variables for derived indicators: Total population and labour force
	Table D.1 Revenue related ratios: Revenue to total government revenue and GDP
	Table D.2 Revenue related ratios: Tax to GDP and non-tax revenue to total revenue
	Table D.3 Tax structure and SSC proportions: PIT, CIT and VAT
	Table D.4 Tax structure and SSC proportions: Excises, Other taxes and SSC
	Table D.5 Resource ratios: Full-time equivalent (FTE)
	Table D.6 Resource ratios: Cost
Derived indicators: Staff	Table D.7 Staff allocation by location and function: Registration, services, processing, and audit and verification	https://data.rafit.org/regular.aspx?key=74180899
	Table D.8 Staff allocation by function: Debt collection, dispute management, and HR management
	Table D.9 Staff allocation by function: ICT support and all other functions
	Table D.10 Staff dynamics
	Table D.11 Academic qualifications
	Table D.12 Staff age distribution: Staff below 45 years
	Table D.13 Staff age distribution: Staff 45 years and above
	Table D.14 Length of service: Less than 10 years
	Table D.15 Length of service: 10 years or more
	Table D.16 Gender distribution
Derived indicators: Segmentation, registration and filing	Table D.17 Large taxpayer office / program ratios: Full-time equivalents (FTEs)	https://data.rafit.org/regular.aspx?key=74180900
	Table D.18 Large taxpayer office / program ratios: Corporate taxpayers, additional assessments raised, and net revenue administered
	Table D.19 Registration of personal income taxpayers
	Table D.20 Percentage inactive taxpayers on registers: CIT, PIT and PAYE
	Table D.21 Percentage inactive taxpayers on registers: VAT and Excise
	Table D.22 Rate of returns received on-time: CIT
	Table D.23 Rate of returns received on-time: PIT
	Table D.24 Rate of returns received on-time: PAYE
	Table D.25 Rate of returns received on-time: VAT
Derived indicators: Filing channels	Table D.26 Electronic filing: CIT and PIT	https://data.rafit.org/regular.aspx?key=74180901
	Table D.27 Electronic filing: PAYE and VAT
	Table D.28 Proportion of returns by channel: CIT - Paper and electronic, not prefilled
	Table D.29 Proportion of returns by channel: CIT - Electronic, prefilled
	Table D.30 Proportion of returns by channel: PIT - Paper and electronic, not prefilled
	Table D.31 Proportion of returns by channel: PIT - Electronic, prefilled
	Table D.32 Proportion of returns by channel: PAYE - Paper and electronic, not prefilled
	Table D.33 Proportion of returns by channel: PAYE - Electronic, prefilled
	Table D.34 Proportion of returns by channel: VAT - Paper and electronic, not prefilled
	Table D.35 Proportion of returns by channel: VAT - Electronic, prefilled
Derived indicators: Payment and arrears	Table D.36 Rate of payments received on-time: CIT	https://data.rafit.org/regular.aspx?key=74180902
	Table D.37 Rate of payments received on-time: PIT
	Table D.38 Rate of payments received on-time: PAYE
	Table D.39 Rate of payments received on-time: VAT
	Table D.40 Electronic payment proportions and third party withholding
	Table D.41 Arrears ratios: Closing stock and collectable arrears
	Table D.42 Arrears ratios: Year-on-year change
	Table D.43 Arrears ratios relating to state owned enterprises: Closing stock and collectable arrears
	Table D.44 Arrears in relation to collection by tax type: CIT and PIT
	Table D.45 Arrears in relation to collection by tax type: PAYE and VAT
Derived indicators: Audit and disputes	Table D.46 Audit ratios: Hit rate and additional assessments raised	https://data.rafit.org/regular.aspx?key=74180903
	Table D.47 Audit ratios: Additional assessments raised by tax type - CIT and PIT
	Table D.48 Audit ratios: Additional assessments raised by tax type - PAYE and VAT
	Table D.49 Administrative review cases and litigation

Source: CIAT, IOTA, IMF, OECD, International Survey on Revenue Administration, https://data.rafit.org/?sk=e1ed4b20-815e-4e76-bc6d-9032fc89f4f4&sId=1716492452268 (accessed on 10 September 2024).

Table A A.2. Overview of the ISORA data tables: Periodic tables

Table grouping	Table name	Link
Institutional arrangements, governance and management practices	Table B.1 Institutional framework and management autonomy	https://data.rafit.org/regular.aspx?key=74180913
	Table B.2 Roles in addition to revenue collection
	Table B.3 Selected governance practices: Audit, code of conduct and integrity
	Table B.4 Selected governance practices: Plans, reports and standards; and organizational chart
	Table B.5 Structural reforms: Implementation and nature
	Table B.6 Structural reforms: Main drivers
Human resource management	Table B.7 Human resource authority	https://data.rafit.org/regular.aspx?key=74180914
	Table B.8 Remuneration and performance management
	Table B.9 HR management approach: Staff surveys
	Table B.10 HR management approach: Strategy / multi-year work force plan and training strategy
	Table B.11 HR management approach: Support for new staff and staffing plan
	Table B.12 HR management approach: staffing plan and flexible working arrangements
	Table B.13 HR management approach: Leadership development, time reporting, diversity policy
	Table B.14 Capability needs assessment
	Table B.15 Specialist skills
Segmentation	Table B.16 Large taxpayer office / program: Main criteria	https://data.rafit.org/regular.aspx?key=74180915
	Table B.17 High net wealth individuals (HNWIs) office / program: Main criteria
	Table B.18 High net wealth individuals (HNWIs) office / program: Functions, staff and taxpayers
	Table B.19 Small taxpayers
Compliance risk management	Table B.20 Compliance risk management: Strategy	https://data.rafit.org/regular.aspx?key=74180916
	Table B.21 Compliance risk management: Gender-disaggregated data
	Table B.22 Compliance risk management: Characterization of challenges related to international tax issues
	Table B.23 Compliance risk management: Staff related to international tax issues
	Table B.24 Compliance risk management: Tax gap
	Table B.25 Compliance risk management: Compliance intervention framework
	Table B.26 Compliance risk management: Interventions before return filing
	Table B.27 Compliance risk management: Interventions after return filing, and measurement of intervention effectiveness
	Table B.28 Compliance risk management: Post-filing enforcement actions
	Table B.29 Compliance risk management: Enforcement effectiveness indicators
Tax operations: Registration, filing, payment, arrears	Table B.30 Taxpayer gender recorded; and mandatory electronic filing and payment	https://data.rafit.org/regular.aspx?key=74180917
	Table B.49 Withholding at source
	Table B.50 Reporting of payment details
	Table B.31 Tax arrears collection powers and their usage - Part 1
	Table B.32 Tax arrears collection powers and their usage - Part 2
	Table B.33 Tax arrears collection powers and their usage - Part 3
	Table B.34 Tax arrears collection powers and their usage - Part 4
Tax operations: Audit, verification, third-party data	Table B.35 Voluntary disclosures; and verification / audit activity: Automated compliance checks	https://data.rafit.org/regular.aspx?key=74180918
	Table B.36 Verification / audit activity: Random audits
	Table B.37 Verification / audit activity: Selection processes / criteria
	Table B.38 Administrative sanctions for taxpayer non-disclosure: Application and selected features
	Table B.51 Third-party data
Taxpayer service	Table B.39 Service channels: Statistics about service channel usage	https://data.rafit.org/regular.aspx?key=74180919
	Table B.40 Service channels: Features of the service approach
	Table B.41 Service channels: Online services - Part 1
	Table B.42 Service channels: Online services - Part 2
	Table B.43 Taxpayer rights: Documentation
	Table B.44 Taxpayer rights: Complaints mechanisms
	Table B.45 Satisfaction surveys
	Table B.46 Gender-based analysis of taxpayer satisfaction, and service and assistance strategy
	Table B.47 Taxpayer education
	Table B.48 Rulings on the application of tax laws
	Table B.52 Taxpayer compliance burden

Source: CIAT, IOTA, IMF, OECD, International Survey on Revenue Administration, https://data.rafit.org/?sk=e1ed4b20-815e-4e76-bc6d-9032fc89f4f4&sid=1716492468609 (accessed on 10 September 2024).