## ISORA 2016: Understanding Revenue Administration

_Departmental Papers, March 8, 2019_

## Source details

**Canonical URL:** [ISORA 2016: Understanding Revenue Administration](https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2019/03/07/isora-2016-understanding-revenue-administration-46337)

## Other formats

- [Markdown version](/en/publications/departmental-papers-policy-papers/issues/2019/03/07/isora-2016-understanding-revenue-administration-46337/index.md)
- [Structured JSON version](/en/publications/departmental-papers-policy-papers/issues/2019/03/07/isora-2016-understanding-revenue-administration-46337/index.json)
- [Bundle manifest](/en/publications/departmental-papers-policy-papers/issues/2019/03/07/isora-2016-understanding-revenue-administration-46337/bundle-manifest.json)

## Bibliographic details
- Authors: William Joseph Crandall, Elizabeth Gavin, Andrew R Masters
- Published: March 8, 2019
- Series: Departmental Papers
- DOI: https://doi.org/10.5089/9781484383216.087

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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.
- The analysis is based on data provided by 135 tax administrations from around the world.

### Authors and Publication Date
- By William Joseph Crandall, Elizabeth Gavin, Andrew R Masters
- March 8, 2019

### Scope and Subject Matter
- 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

### Availability and Formats
- Download PDF and other formats available on IMF eLibrary.
- Options referenced: Order a Print Copy; Create Citation; Share

*Source: ISORA 2016: Understanding Revenue Administration (IMF departmental paper landing page).*

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## Content in this bundle

- **Isorauraea**
  - [Isorauraea (Markdown version)](/-/media/files/publications/dp/2019/english/isorauraea.pdf.md){rel="alternate" type="text/markdown"}
  - [Isorauraea (PDF)](/-/media/files/publications/dp/2019/english/isorauraea.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2019/03/07/isora-2016-understanding-revenue-administration-46337_