Tax Administration 2015
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Tax Administration 2015

Comparative Information on OECD and Other Advanced and Emerging Economies

Tax Administration 2015, produced under the auspices of the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members). Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. However, its information content is also likely to be of interest to many external parties (e.g. academics, external audit agencies, regional tax bodies, and international bodies providing technical assistance).

The series identifies some of the fundamental elements of national tax system administration and uses data, analyses and country examples to identify key trends, comparative levels of performance, recent and planned developments, and good practices.

This edition updates performance-related and descriptive material contained in prior editions with new data up to end-fiscal year 2013, and supplements this information on some new topics (e.g. aspects of compliance management and strategic priorities for increased use of on-line services). It also includes coverage of four additional countries (i.e. Costa Rica, Croatia, Morocco, and Thailand).

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Introduction You do not have access to this content

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Author(s):
OECD

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The information provided in this edition has been obtained from a survey of revenue bodies in countries covered by the series that was conducted in 2014, and from research of revenue bodies’ key corporate documents (e.g. strategic plans and annual performance reports), other OECD tax publications and other sources, conducted by officials of the OECD’s Centre for Tax Policy and Administration. Every effort has been made with officials of relevant revenue bodies to validate the information displayed in the series and to note the sources of information used. On advice from a small number of countries, steps have also been taken to correct previously-published data to correct detected errors and/or fill gaps in time series and trend information.

 
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