Tax Administration 2025

Preface

 

The 2025 edition of the Tax Administration Series (TAS) presents comparative insights into the performance of both advanced and emerging tax administrations worldwide and highlights key trends and shared challenges facing global tax administrations today. Since it was first published in 2004, the TAS has been a valuable resource for tax administrations, governments, taxpayers, and other stakeholders by supporting efforts to improve the effectiveness of tax administration globally. This edition offers a ten-year comparative perspective, analysing data from the 2023 fiscal year collected through the International Survey on Revenue Administration and comparing it in several instances with historical data from 2014. The many examples of innovative practices show how the

implementation of digital transformation and the rapid adoption of artificial intelligence in tax administration will help us to enhance services to taxpayers, support improved efficiency and compliance and reduce burdens.

I wish to express my appreciation to everyone involved in producing this engaging and informative report, especially the team at the OECD Secretariat.

This 2025 edition of the TAS continues to deepen our understanding of the challenges that we face collectively. It also highlights opportunities to strengthen our approaches within individual jurisdictions and encourages greater collaboration as we work to enhance services to taxpayers around the world.

Bob Hamilton

Chair of the OECD Forum on Tax Administration

Commissioner of the Canada Revenue Agency