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Tax Administration 2019

The Tax Administration 2019 report is the eighth edition of the OECD's Tax Administration Comparative Information Series. It provides comparative data on the performance and functions of tax administrations in 58 advanced and emerging economies. The series examines the fundamental elements of modern tax administration systems and uses data, analyses and examples to highlight key trends, recent innovations, and examples of good practice and performance measures and indicators.

2018 ISORA survey

The publication presents the results of the second round of the International Survey on Revenue Administration (ISORA) which was launched in May 2018. The 2018 ISORA survey collected data for fiscal years 2016 and 2017. 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: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank agreed to participate along with the four partner organisations.

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.

Previous editions

Database

The data contained in Annex A of the 2019 report can be accessed via the StatLinks provided underneath each table or via the RA-FIT data portal.

 Summary of key findings