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William Joseph Crandall, Elizabeth Gavin, and Mr. Andrew R Masters
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.
William Joseph Crandall, Elizabeth Gavin, and Mr. Andrew R Masters

rates to improve service and to increase efficiency. Online filing rates can be determined for about 45 to 50 jurisdictions, depending on the year and tax type. This is a low response rate overall—well under 50 percent of total ISORA participants—with most responses coming from higher-income jurisdictions. Less than a quarter of all small-state and lower-income jurisdictions provided information on filing channels used. Very few among those providing e-filing channel information indicated that no e-filing occurred. It appears that administrations offering e

William Joseph Crandall, Elizabeth Gavin, and Mr. Andrew R Masters

, graded tax, tourism marketing tax, technology tax, and tax on weapons. 22 Examples of “others” provided by ISORA participants includes financial police, commercial registration, provision of statistics, tourism fees, public accounts management, treasury functions, vehicle licenses, gun licenses, state laboratory services, cadaster, passport fees, trade licenses, liquor administration, public officials asset declarations, traffic fines, toll road fees, state property administration, broadcasting fees, scholarship schemes, identity checks, mining royalties, stamp