ISORA 2018: Understanding Revenue Administration

By William Joseph Crandall, Elizabeth Gavin, Andrew R Masters

November 3, 2021

Preview Citation

Format: Chicago

William Joseph Crandall, Elizabeth Gavin, and Andrew R Masters. ISORA 2018: Understanding Revenue Administration, (USA: International Monetary Fund, 2021) accessed December 22, 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

The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.

Subject: International Survey on Revenue Administration (ISORA), Large taxpayer office, Revenue administration, Revenue performance assessment, Tax administration core functions, Taxes, Value-added tax

Keywords: Administration staff, Asia and Pacific, Comparative data, Europe, International Survey on Revenue Administration (ISORA), ISORA data, Large taxpayer office, Middle East and Central Asia, National tax, Performance, Response rate, Sub-Saharan Africa, Tax administration, Tax administration, Tax administration core functions, Tax administration employee, Tax gap estimate, Value-added tax, Western Hemisphere

Publication Details

Pages:

79
Volume:

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DOI:

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Issue:

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Series:

Departmental Paper No 2021/025
Stock No:

URAISRAEA
ISBN:

9781513592930
ISSN:

2616-5333

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