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.
Published on September 27, 2023 Latest available edition in: French, Chinese
The OECD's Tax Administration Comparative Information Series, which commenced in 2004, examines the fundamental elements of modern tax administration systems and uses an extensive data set, analysis and examples to highlight key trends, recent innovations and examples of good practice.
The primary purpose of the series is to share information that will facilitate dialogue among tax officials and other stakeholders on important tax administration issues, including identifying opportunities to improve the design and administration of their systems both individually and collectively.
Access the data
The data that forms the basis of the analysis in the Tax Administration 2023 publication is contained in Annex A "Data tables" available online only. The tables in Annex A are accompanied by hyperlinks that direct readers to corresponding spreadsheets containing the data. For further information regarding the annexes, tables and figures, please consult the Reader’s Guide of the publication.