Tax Administration 2021

Comparative Information on OECD and other Advanced and Emerging Economies

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This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies. The publication presents the results of the 2020 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. As with the previous survey round, the Asian Development Bank (ADB) also participated in ISORA 2020 along with the four partner organisations.

The publication is structured around nine chapters that examine and comment on tax administration performance and trends up to the end of the 2019 fiscal year, and it includes a variety of examples supplied by tax administrations to highlight recent innovations and good practices. The publication also has two annexes containing all the ISORA 2020 data, which form the basis of the analysis in the report, as well as the details of the administrations that participated in this publication.

English Also available in: French

Executive summary


Together the 59 tax administrations participating in the ninth edition of the OECD’s Tax Administration Series (TAS 2021) collect net revenues of EUR 12.3 trillion (2019). They are large and complex organisations employing around 1.8 million staff. They deal with the tax affairs of around 860 million personal income tax and corporate taxpayers who contact tax administration in excess of 500 million times via telephone, in-person, e-mail or paper and generate more than 1.1 billion contacts through online taxpayer accounts. The tax administrations do this on a combined operating budget amounting to around EUR 79 billion, equivalent to less than 1% of total revenues collected.

English Also available in: French

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