ISORA 2016: Understanding Revenue Administration

William Joseph Crandall, Elizabeth Gavin and Andrew Masters

No 2019/005, IMF Departmental Papers / Policy Papers from International Monetary Fund

Abstract: 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.

Keywords: DPPP; DP; tax administration; income tax; time series; collection ratio; human resources; value-added tax; higher-income jurisdiction; ISORA participant; full-time equivalent; Tax administration core functions; International Survey on Revenue Administration (ISORA); Personal income; Administration in revenue administration; Middle East and Central Asia; Asia and Pacific; Sub-Saharan Africa; Europe; Western Hemisphere (search for similar items in EconPapers)
Pages: 137
Date: 2019-03-08
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