Departmental Papers

ISORA 2016: Understanding Revenue Administration

By William Joseph Crandall, Elizabeth Gavin, Andrew R Masters

March 8, 2019

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William Joseph Crandall, Elizabeth Gavin, and Andrew R Masters. ISORA 2016: Understanding Revenue Administration, (USA: International Monetary Fund, 2019) accessed November 8, 2024

Disclaimer: The views expressed herein are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.

Subject: Administration in revenue administration, International Survey on Revenue Administration (ISORA), National accounts, Personal income, Revenue administration, Revenue performance assessment, Tax administration core functions

Keywords: Administration in revenue administration, Asia and Pacific, Collection ratio, DP, DPPP, Europe, Full-time equivalent, Higher-income jurisdiction, Human resources, Income tax, International Survey on Revenue Administration (ISORA), ISORA participant, Middle East and Central Asia, Personal income, Sub-Saharan Africa, Tax administration, Tax administration core functions, Time series, Value-added tax, Western Hemisphere

Publication Details

  • Pages:

    137

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Departmental Paper No. 2019/005

  • Stock No:

    ISORAURAEA

  • ISBN:

    9781484383216

  • ISSN:

    2616-5333