The OECD has produced the Tax Administration Series, its comparative information series on tax administration, since 2004. Since that time the publication has grown in terms of its coverage, influence and importance and is now widely recognised as an authoritative source of information on tax administration around the globe.
The 2023 Tax Administration publication presents the results of the third to fifth round of the International Survey on Revenue Administration (ISORA) which were launched in 2020, 2021 and 2022, respectively. It would not have been possible without the direct support and help of a large number of people, particularly the staff in the 58 tax administrations that provided data and jurisdiction examples, reviewed content and responded to feedback and questions on the data and text that form the basis of the publication.
The principal authors of the publication were Paul Marsh and Oliver Petzold both Advisors in the OECD’s Forum on Tax Administration (FTA) Secretariat. Management and analysis of the ISORA data was undertaken by Oliver Petzold and Vegard Holmedahl, also an Advisor in the FTA Secretariat. Authoring support was provided by Peter Green, Head of the FTA Secretariat.
Finally, the authors would like to thank the work of the wider team at the OECD Secretariat, in particular Sonia Nicolas and José Puig Pimentel, and the OECD Centre for Tax Policy and Administration’s Communications team, in particular Carrie Tyler, Hazel Healy and Karena Garnier.