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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

Chapter 1 Part 1: ISORA 2016—General Overview Introduction The International Survey on Revenue Administration (ISORA) is a survey collecting tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four partner organizations: The Inter-American Center of Tax Administrations (CIAT), the IMF, the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD

Mr. Duncan Cleary
This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.
Mr. Duncan Cleary, William Crandall, and Mr. Andrew R Masters

This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.

Elizabeth Gavin

Establish a Tax Policy Unit. ” International Monetary Fund , Washington, DC . https://www.imf.org/~/media/Files/Publications/HowToNotes/howtonote1707.ashx Hutton , Eric . 2017 . “ The Revenue Administration—Gap Analysis Program: Model and Methodology for Value-Added Tax Gap Estimation. ” International Monetary Fund , Washington, DC .. https://www.imf.org/~/media/Files/Publications/TNM/2017/tnm1704.ashx ISORA . 2016 . “ International Survey on Revenue AdministrationISORA , Washington, DC . http://data.rafit.org ISORA . 2018 . “ International Survey on

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

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. This survey round (the data collection aspect) was a joint venture with the Inter-American Center of Tax Administrations, the Intra-European Organisation of Tax Administrations, and the Organisation for Economic Co-operation and Development. This departmental paper was authored by a team of staff and consultants from the

Mr. Duncan Cleary

Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernable from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA) , the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration

Mario Pessoa, Artur Swistak, Muyangwa Muyangwa, and Virginia Alonso-Albarran

These include the Tax Administration Diagnostic Assessment Tool (TADAT), Revenue Administration Fiscal Information Tool/ International Survey on Revenue Administration (ISORA), and Revenue Administration Gap Analysis Program (RA-GAP). 7 This category also includes governments, NGOs, and other entities deemed to be final consumers, for example, small traders or VAT-exempt businesses. 8 Other VAT accounting methods, such as the subtraction method, are possible, and would also generate VAT refunds, albeit at lower levels ( Zee 1995 ). Because that method is not

International Monetary Fund. Western Hemisphere Dept.

filing and payment deadlines, temporary removal of VAT on some items. The structures put in place for officers to work from home and its benefits and challenges were also examined. The for a allowed exchange of ideas and support among tax administrations in navigating the period of uncertainty Internal Audit . This workshop was aimed at supporting countries in strengthening internal control, compliance with the law, maintaining and using SOPs for all functional areas. International Survey on Revenue Administration ( ISORA) . Maintaining the information necessary

International Monetary Fund. African Dept.

compliance is incomplete, but it is generally believed to vary between 15 and 40 percent for VAT. Table 1. Nigeria: Registered Taxpayers (2016) Type of tax No. of registered taxpayers No. of active taxpayers Percent active (percent total) PIT 761,057 14,823 1.95 CIT 1,003,010 56,329 5.62 VAT 1,505,831 77,082 5.12 Source: International Survey on Revenue Administration (ISORA) 6. Recent reform measures have sought to strengthen revenue collection at the federal level through information