ISORA 2023: Tax Administration: Performance and Practices

Author: William Joseph Crandall, Elizabeth Gavin, Zhaoqing Liu, Mr. Andrew R Masters, and Poorva Navalgundkar

An analysis of the International Survey on Revenue Administration (ISORA) 2023, which collected detailed data from 166 tax administrations worldwide for fiscal year 2022. Providing valuable insights into global tax administration performance, resources, and governance frameworks.

Volume/Issue: Volume 2026 Issue 008

Publication date: May 2026

ISBN: 9798229044790

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Topics covered in this book

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Labor , Public Finance , Taxation - General , Tax administration core functions , tax administration performance , tax administration resources , comparative data , International Survey on Revenue Administration (ISORA) , Isora data , governance framework , fiscal year , performance indicator , Isora Index , tax administration efficiency , pay as you earn , Isora participation , third-party data , Personal income tax , Corporate income tax , Value-added tax , Middle East , Central Asia , Sub-Saharan Africa , Global

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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.