Introduction
The Tax Administration Series (TAS) examines the fundamental elements of modern tax administration systems by using an extensive data set, analysis and country examples to highlight key trends, recent innovations and good practices.
First launched in 2004, the main purpose of the series is to share information that will facilitate dialogue among tax officials and other stakeholders on important tax administration issues, like identifying opportunities to improve the design and administration of their systems both individually and collectively.
Tax Administration 2022 is the tenth edition of the series. It provides comparative data on the performance and functions of tax administrations in 58 advanced and emerging economies spanning all continents.
Data sources
Tax Administration 2022 presents the results of the third and fourth round of the International Survey on Revenue Administration (ISORA) covering fiscal years 2018, 2019 and 2020.
The ISORA survey is a multi-organisation survey to collect 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. As with the previous survey round, the Asian Development Bank (ADB) also participated along with the four partner organisations.
While the ISORA surveys were completed by more than 150 administrations through the IMF’s Revenue Administration Fiscal Information Tool (RA-FIT), the 58 administrations included in Tax Administration 2022 correspond to the group of administrations supported by the OECD.
To provide further insight into the ISORA data in certain places, Tax Administration 2022 also uses data from the Inventory of Tax Technology Initiatives. The inventory is a new online database containing information on technology tools and digitalisation solutions implemented by tax administrations across the globe. It has been developed by the OECD’s Forum on Tax Administration together with eight key partner organisations.
Listen to Episode 11.4 in Arabic, English, French, Mandarin, Portuguese, Russian, and Spanish on the following digital platforms: Soundcloud, Podbean, Apple podcasts or Spotify
Access the data
To access the data for the 58 administrations contained in Annex A of the Tax Administration 2022 report, please click on the tabs below. This will redirect to the corresponding sections on the RA-FIT data portal. The tabs are structured around the headings of the 2020 ISORA survey. The data can also be accessed through the data tables in Annex A of the report. Annex A 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.
| Revenue collections |
Resources and ICT infrastructure | Staff metrics | Segmentation | Operating metrics: registration and filling | Operating metrics: payment and arrears |
Further reading
*This translation is published by agreement with the OECD. It is not an official OECD translation. The quality of translation and its consistency with the text of the original language of the work are the sole responsibility of the author(s) of the translation. In case of any discrepancy between the original work and the translation, only the text of the original work must be considered valid.