Tax Administration 2023
Comparative Information on OECD and other Advanced and Emerging Economies
This report is the eleventh edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 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 contains an additional chapter that explores progress on the digital transformation of tax administrations. The underlying data for this report comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.
Also available in: French
Budget and workforce
This chapter looks at the resources devoted to tax administrations and provides information on their workforce. It sets out how administrations are responding to new challenges and maintain their capability while managing a workforce that in many cases is reducing in size despite added responsibilities and on average is getting older. It also explores how technology is helping tax administrations empower their workforce to deliver better solutions for taxpayers as well as provide more flexibility for the administration and its employees.
Also available in: French
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