{
  "title": "ISORA 2016: Understanding Revenue Administration",
  "publication": "Departmental Papers, March 8, 2019",
  "sourceUrl": "https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2019/03/07/isora-2016-understanding-revenue-administration-46337",
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  "summary": "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.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015.\n- The analysis is based on data provided by 135 tax administrations from around the world."
    },
    {
      "heading": "Authors and Publication Date",
      "content": "- By William Joseph Crandall, Elizabeth Gavin, Andrew R Masters\n- March 8, 2019"
    },
    {
      "heading": "Scope and Subject Matter",
      "content": "- Subjects covered: Administration in revenue administration; International Survey on Revenue Administration (ISORA); National accounts; Personal income; Revenue administration; Revenue performance assessment; Tax administration core functions\n- Keywords include: Administration in revenue administration; Asia and Pacific; collection ratio; DP; DPPP; Europe; full-time equivalent; higher-income jurisdiction; human resources; income tax; International Survey on Revenue Administration (ISORA); ISORA participant; Middle East and Central Asia; Personal income; Sub-Saharan Africa; tax administration; Tax administration core functions; time series; value-added tax; Western Hemisphere"
    },
    {
      "heading": "Availability and Formats",
      "content": "- Download PDF and other formats available on IMF eLibrary.\n- Options referenced: Order a Print Copy; Create Citation; Share\n\nSource: ISORA 2016: Understanding Revenue Administration (IMF departmental paper landing page).\n\n---\n\n Content in this bundle\n\n- Isorauraea\n  - Isorauraea (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Isorauraea (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2019/03/07/isora-2016-understanding-revenue-administration-46337"
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    "Authors: William Joseph Crandall, Elizabeth Gavin, Andrew R Masters",
    "Published: March 8, 2019",
    "Series: Departmental Papers",
    "DOI: https://doi.org/10.5089/9781484383216.087",
    "This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015.",
    "The analysis is based on data provided by 135 tax administrations from around the world.",
    "By William Joseph Crandall, Elizabeth Gavin, Andrew R Masters",
    "March 8, 2019",
    "Subjects covered: Administration in revenue administration; International Survey on Revenue Administration (ISORA); National accounts; Personal income; Revenue administration; Revenue performance assessment; Tax administration core functions",
    "Keywords include: Administration in revenue administration; Asia and Pacific; collection ratio; DP; DPPP; Europe; full-time equivalent; higher-income jurisdiction; human resources; income tax; International Survey on Revenue Administration (ISORA); ISORA participant; Middle East and Central Asia; Personal income; Sub-Saharan Africa; tax administration; Tax administration core functions; time series; value-added tax; Western Hemisphere",
    "Download PDF and other formats available on IMF eLibrary.",
    "Options referenced: Order a Print Copy; Create Citation; Share",
    "**Isorauraea**"
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