Tax Administration 2022
Comparative Information on OECD and other Advanced and Emerging Economies
This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies. The report is intended to inform and inspire tax administrations as they consider their future operations, as well as to provide information on global tax administration trends and performance for stakeholders and policy makers. The report is structured around nine chapters that examine the performance of tax administration systems, using an extensive data set and a variety of examples to highlight recent innovations and successful practices. This edition also provides a first glimpse of the impact of the COVID-19 pandemic on the work of tax administrations. The underlying data comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.
Also available in: French
Collection
The collection of outstanding returns and payments is important for maintaining high levels of voluntary compliance and citizen’s confidence in the overall tax system. This chapter comments on tax administration performance in managing the collection of outstanding debt, and describes the features of a modern tax debt collection function. It goes on to provide examples of approaches applied by administrations to prevent debt being incurred.
Also available in: French
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