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ISORA 2023 : Tax Administration: Performance and Practices / William Joseph Crandall, Elizabeth Gavin, Zhaoqing Liu, Andrew Masters, Poorva Navalgundkar.
- Format:
- Book
- Government document
- Author/Creator:
- Crandall, William Joseph.
- Series:
- Departmental Papers; Departmental Paper No 2026/008
- Departmental Papers
- Language:
- English
- Physical Description:
- 1 online resource (130 pages)
- Place of Publication:
- Washington, D.C. : International Monetary Fund, 2026.
- Summary:
- This paper presents a broad analysis of the International Survey on Revenue Administration (ISORA) 2023, which collected detailed data from 166 tax administrations worldwide for fiscal year (FY) 2022. It is the first survey since FY 2017 to cover tax administration practices and structural foundations extensively, providing valuable insights into global tax administration performance, resources, and governance frameworks. The paper also provides contextual information about the survey, to aid interpretation and facilitate use of the comparative database.
- Notes:
- Description based on print version record.
- ISBN:
- 9798229045001
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