
Tax Administration 2021
Comparative Information on OECD and other Advanced and Emerging Economies
This report is the ninth edition of the OECD's Tax Administration Series. It provides
internationally comparative data on aspects of tax systems and their administration
in 59 advanced and emerging economies. The publication presents the results of the
2020 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. As with
the previous survey round, the Asian Development Bank (ADB) also participated in ISORA
2020 along with the four partner organisations.
The publication is structured around nine chapters that examine and comment on tax
administration performance and trends up to the end of the 2019 fiscal year, and it
includes a variety of examples supplied by tax administrations to highlight recent
innovations and good practices. The publication also has two annexes containing all
the ISORA 2020 data, which form the basis of the analysis in the report, as well as
the details of the administrations that participated in this publication.
Published on September 15, 2021
TABLE OF CONTENTS
Preface | |
Foreword | |
Abbreviations and acronyms | |
Reader’s guide | |
Executive summary | |
Introduction | |
Responsibilities and collection | |
Registration and identification | |
Assessment | |
Services | |
Verification and compliance management | |
Collection | |
Disputes | |
Budget and workforce | |
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