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Centre for Tax Policy and Administration

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Tax Administration 2022

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.

Published on June 23, 2022

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TABLE OF CONTENTS

Preface
Foreword
Reader’s guide
Abbreviations and acronyms
Executive summary
Introduction
Responsibilities and collection
Registration and identification
Assessment
Services
Verification and compliance management
Collection
Disputes
Budget and workforce
Annexes2 chapters available
Data tables
Participating tax administrations
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