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Tax Administration 2019

Comparative Information on OECD and other Advanced and Emerging Economies

image of Tax Administration 2019

The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 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. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.

The report has three parts. The first contains four chapters that examine and comment on tax administration performance and trends up to the end of the 2017 fiscal year. The second part presents ten tax administration-authored articles providing a country view on a range of topical issues to tax administration, while part three contains all the data tables that form the basis of the analysis in this report as well as details of the administrations participating in this report.

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Educating future taxpayers: Teaching taxes to youth in Canada

This chapter highlights some of the work being done by the Canada Revenue Agency to educate children and youth about taxes. Programmes such as these provide the opportunity to reach a significant portion of the population and to help them understand and meet their future responsibilities.

English

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