This new CIAT publication summarizes some of the most relevant information contained in the ISORA survey (International Survey on Revenue Administrations) for the last available year (2017). It reviews the institutional structure, organization and autonomy of Tax Administrations (TAs), their income, resources and personnel, and basic characteristics of their operation, with particular attention to the digitalization of the Tax Administrations (taxpayer segmentation, registration channels, return filing and payment; provision of electronic services, electronic invoicing systems; tax arrears; audit results).

ISORA keeps information on tax administrations from 159 countries representing 90.37% of world GDP and 88.5% of the total world population in 2017 (more than 6,600 million people). Among them are 37 CIAT member countries, accounting for 39% of GDP and 37.1% of the population.

After a brief introduction to coverage and history of ISORA, the content is organized into three chapters and discuss the results of the survey, summarized in 45 tables and 22 graphs which offer information aggregated by groups of countries (depending on their income level) and individually for the CIAT member countries.

ISORA is the result of joint efforts by the IMF, IOTA, OECD, ADB and CIAT.

See: Document

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