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Tax administration

Tax Administration 2019

Comparative Information on OECD and other Advanced and Emerging Economies

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Published on September 23, 2019

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The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.The report has three parts. The first contains four chapters that examine and comment on tax administration performance and trends up to the end of the 2017 fiscal year. The second part presents ten tax administration-authored articles providing a country view on a range of topical issues to tax administration, while part three contains all the data tables that form the basis of the analysis in this report as well as details of the administrations participating in this report.

TABLE OF CONTENTS

Preface
Foreword
Abbreviations and acronyms
Executive summary
Reader’s guide
Comparative information on tax administration4 chapters available
The changing tax compliance environment
Responsibilities and collection
Performance of tax administration
Administrative, operational and organisational practices
Topical issues in tax administration10 chapters available
Measuring impacts on the taxpayer’s perception of administrative burdens
Educating future taxpayers: Teaching taxes to youth in Canada
Educational initiatives of the National Tax Agency
Strategies for understanding, engaging and partnering taxpayers to create a socially responsible taxpaying community
“Virtual Assistant” for VAT
Behavioural insights for tax administration
A blockchain scenario study
Compliance by design: Automatic profit tax return for freelancers – A pilot of the Netherlands Tax and Customs Administration
Innovations in dispute resolution
Improving the ATO staff experience: Increasing productivity and engagement
Annexes2 chapters available
Data tables
Participating tax administrations
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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

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

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.

 

Press release

 

Further information