Tax Administration 2023 presents the results of the third to fifth round of the International Survey on Revenue Administration (ISORA) covering fiscal years 2018 to 2021.
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 160 administrations through the IMF’s Revenue Administration Fiscal Information Tool (RA-FIT), the 58 administrations included in Tax Administration 2023 correspond to the group of administrations supported by the OECD.
To provide further insight into the ISORA data in certain places, Tax Administration 2023 also uses data from the Inventory of Tax Technology Initiatives. The inventory is an 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.
