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Tax Administration Series 2017

The OECD's Tax Administration Comparative Information Series (TAS), 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 on identifying opportunities to improve the design and administration of their systems both individually and collectively.

The 2017 edition of the TAS provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies.

The format and approach for the 2017 edition of the publication has been revised. The commentary focuses on significant tax administration issues and trends, with the analysis backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing.

About this database

This database contains the data provided by the 55 tax administrations in response to the 2016 tax administration survey, and that were used to prepare the TAS 2017.

At the request of survey participants the four organisations that developed the survey have gone to considerable effort to agree and document a range of words and terms used in the survey and their meaning. While this has improved data integrity and comparability between administrations, care is needed in making comparisons with prior year information as definitions may now exist for terms not previously defined, or in some instances, have changed. This may mean that a small amount of data and ratios reported in previous editions of the TAS can no longer reliably be used.

Note that where no data is shown for a specific jurisdiction in relation to a data point this is primarily due to it being: a construct of how the survey question was asked; the opening question to a sub-section of the survey being answered in the negative and, therefore, the jurisdiction did not have to answer the follow-up questions; or the underlying survey question was optional and the jurisdiction choose not to answer it. Further, note that a “D” indicates that an administration did not have the requested data available, while a “P” indicates that an administration choose not to provide the requested data.