Tax Administration 2019
Comparative Information on OECD and other Advanced and Emerging Economies
Published on September 23, 2019
DATA GATHERING VIA THE International survey on revenue administration
The publication presents the results of the second round of the International Survey on Revenue Administration (ISORA) which was launched in May 2018. The ISORA survey is a multi-organisation international survey to collect national-level information and data on tax administration. It is governed by four partner organisations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA) and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.
The 2018 ISORA survey collected data for fiscal years 2016 and 2017. Survey information was gathered online using the IMF’s Revenue Administration Fiscal Information Tool (RA-FIT). Participation was voluntary and more than 150 administrations completed the survey. Each partner organisation, and the ADB, supported participants, assisting them with the completion of the ISORA survey. The 58 administrations included in this publication corresponds to the group of administrations supported by the OECD and includes all the members of the OECD Forum on Tax Administration.
DATA ACCESS: STATLINK AND DATABASE
SummARY OF kEY FINDINGS
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.