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ISORA 2016: Understanding Revenue Administration
Author:
William Joseph Crandall https://isni.org/isni/0000000404811396, International Monetary Fund

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,
Elizabeth Gavin
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Mr. Andrew R Masters
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Series:
Departmental Papers
Volume/Issue:
Volume 2019: Issue 005
Language:
English
Publication Date:
08 Mar 2019
DOI:
https://doi.org/10.5089/9781484383216.087
ISBN:
9781484383216
ISSN:
2616-5333
Pages:
137
Keywords:
DPPP; DP; tax administration; income tax; time series; collection ratio; human resources; value-added tax; higher-income jurisdiction; ISORA participant; full-time equivalent; Tax administration core functions; International Survey on Revenue Administration (ISORA); Personal income; Administration in revenue administration; Middle East and Central Asia; Asia and Pacific; Sub-Saharan Africa; Europe; Western Hemisphere
Legal-disclaimer:
The Departmental Paper Series presents research by IMF staff on issues of broad regional or cross-country interest. The views expressed in this paper are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover Departmental Papers
Departmental Papers
ISSN:
2616-5333
Publisher:
International Monetary Fund