Comparative Information on OECD and other Advanced and Emerging Economies
This report is the tenth edition of the OECD's Tax Administration Series. It provides
internationally comparative data on global trends in tax administrations across 58
advanced and emerging economies. The report is intended to inform and inspire tax
administrations as they consider their future operations, as well as to provide information
on global tax administration trends and performance for stakeholders and policy makers.
The report is structured around nine chapters that examine the performance of tax
administration systems, using an extensive data set and a variety of examples to highlight
recent innovations and successful practices. This edition also provides a first glimpse
of the impact of the COVID-19 pandemic on the work of tax administrations. The underlying
data comes from the International Survey on Revenue Administration and the Inventory
of Tax Technology Initiatives.
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 identifying opportunities to improve the design and administration of their systems both individually and collectively.
The data that forms the basis of the analysis in the Tax Administration 2022 publication is contained in Annex A “Data tables” which is available online only. The tables in Annex A are accompanied by hyperlinks that direct readers to corresponding spreadsheets containing the data. For further information regarding the annexes, tables and figures, please consult the Reader’s guide of the publication.