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Tax Administration 2019 - Database

Background

The Tax Administration 2019 report is the eighth edition of the OECD's Tax Administration Comparative Information Series. It provides comparative data on the performance and functions of tax administrations in 58 advanced and emerging economies. The series examines the fundamental elements of modern tax administration systems and uses data, analyses and examples to highlight key trends, recent innovations, and examples of good practice and performance measures and indicators.

Summary of key findings

Previous editions

Data sources

The data contained in the Tax Administration 2019 report comes from the International Survey on Revenue Administration (ISORA) and can be accessed below. 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: CIAT, the IMF, IOTA and the OECD.

For the 2018 survey round, launched in May 2018, the Asian Development Bank agreed to participate along with the four partner organisations. The 2018 ISORA survey collected data for fiscal years 2016 and 2017. While the ISORA survey is completed by more than 150 administrations through the IMF’s Revenue Administration Fiscal Information Tool (RA-FIT), the 58 administrations included in the Tax Administration 2019 report corresponds to the group of administrations supported by the OECD and includes all the members of the OECD Forum on Tax Administration.

Database

To access the data contained in Annex A of the Tax Administration 2019 report, please click on the tabs below. This will redirect to the corresponding sections on the RA-FIT data portal. The sections are structured around the headings of the 2018 ISORA survey. The data can also be accessed via the StatLinks provided underneath each table in Annex A. Please cite data as: OECD (2019), Tax Administration 2019: Comparative Information on OECD and Advanced and Emerging Economies, OECD Publishing, Paris, https://doi.org/10.1787/74d162b6-en

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