This series describes key features of the systems in place at tax administrations for administering national taxes in OECD and selected non-OECD countries. Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. The series identifies fundamental elements of modern tax administration systems and uses data, analysis and country examples to highlight key trends, recent innovations, and examples of good practice and performance measures/ indicators. Armed with such knowledge, revenue bodies should be better equipped to undertake their own comparative analyses and benchmarking studies, particularly for performance-related aspects and for assessing comparative efficiency.
This information series, prepared by the OECD‘s Centre for Tax Policy and Administration (CTPA) for the Forum on Tax Administration (FTA), provides internationally comparative data on aspects of tax systems and their administration in OECD and selected non-OECD countries. The primary purpose of the series is to provide information that will facilitate dialogue among tax officials on tax administration issues, and which may also identify opportunities for revenue bodies to improve the design and administration of their tax systems.
This information series, the fourth edition, contains an expanded array of information that should be of interest to tax officials in most countries and to other observers. It is the CFA‘s intention that this information series is updated around every two years and that it evolves to become the definitive source of comparative tax administration-related information for OECD and selected non-OECD countries.
The information provided in this series has been obtained from a survey of revenue bodies in OECD member and selected other countries conducted in 2010, revenue bodies‘ annual reports, third-party information sources (e.g. the International Bureau of Fiscal Documentation (IBFD)), selected other OECD tax publications and other sources. Every effort has been made with relevant revenue bodies to validate the information displayed in the series and to note the sources of information used.
A list of the 49 participating countries is provided at Annex 1. For this edition Chile, Estonia, Israel and Slovenia appear as OECD countries, all having formally become OECD members in 2010. As for prior editions, a selection of non-OECD countries has also been included to enhance the objective of providing international comparisons and benefiting a larger number of countries.