{
  "title": "ISORA 2018: Understanding Revenue Administration",
  "publication": "Departmental Papers, November 3, 2021",
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  "summary": "The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations.\n- The survey covers tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD).\n- The four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of the worldwide survey."
    },
    {
      "heading": "Coverage and scope",
      "content": "- Publication presents results of the International Survey on Revenue Administration (ISORA) 2018.\n- Responses encompass 159 national or federal tax administrations.\n- Data span profile information, performance, and practices in fiscal years 2018 and 2019.\n- For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members participating in the survey."
    },
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      "heading": "Publication metadata",
      "content": "- Authors: William Joseph Crandall, Elizabeth Gavin, Andrew R Masters\n- Publication date: November 3, 2021\n- Series: Departmental Paper No 2021/025\n- Issue: 025\n- Volume: 2021\n- Pages: 79\n- DOI: https://doi.org/10.5089/9781513592930.087\n- Stock No: URAISRAEA\n- ISBN: 9781513592930\n- ISSN: 2616-5333"
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subject: International Survey on Revenue Administration (ISORA), Large taxpayer office, Revenue administration, Revenue performance assessment, Tax administration core functions, Taxes, Value-added tax\n- Keywords: administration staff, Asia and Pacific, Comparative data, Europe, International Survey on Revenue Administration (ISORA), ISORA data, Large taxpayer office, Middle East and Central Asia, National tax, Performance, response rate, Sub-Saharan Africa, tax administration, Tax administration, Tax administration core functions, tax administration employee, tax gap estimate, Value-added tax, Western Hemisphere\n\nISORA 2018: Understanding Revenue Administration — Departmental Papers 2021, 025 (2021).\n\n---\n\n Content in this bundle\n\n- Uraisraea\n  - Uraisraea (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Uraisraea (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2021/11/03/understanding-revenue-administration-464865"
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    "Authors: William Joseph Crandall, Elizabeth Gavin, Andrew R Masters",
    "Published: November 3, 2021",
    "Series: Departmental Papers",
    "DOI: https://doi.org/10.5089/9781513592930.087",
    "The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations.",
    "The survey covers tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD).",
    "The four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of the worldwide survey.",
    "Publication presents results of the International Survey on Revenue Administration (ISORA) 2018.",
    "Responses encompass 159 national or federal tax administrations.",
    "Data span profile information, performance, and practices in fiscal years 2018 and 2019.",
    "For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members participating in the survey.",
    "Authors: William Joseph Crandall, Elizabeth Gavin, Andrew R Masters",
    "Publication date: November 3, 2021",
    "Series: Departmental Paper No 2021/025",
    "Issue: 025",
    "Volume: 2021",
    "Pages: 79",
    "DOI: https://doi.org/10.5089/9781513592930.087",
    "Stock No: URAISRAEA",
    "ISBN: 9781513592930",
    "ISSN: 2616-5333",
    "Subject: International Survey on Revenue Administration (ISORA), Large taxpayer office, Revenue administration, Revenue performance assessment, Tax administration core functions, Taxes, Value-added tax",
    "Keywords: administration staff, Asia and Pacific, Comparative data, Europe, International Survey on Revenue Administration (ISORA), ISORA data, Large taxpayer office, Middle East and Central Asia, National tax, Performance, response rate, Sub-Saharan Africa, tax administration, Tax administration, Tax administration core functions, tax administration employee, tax gap estimate, Value-added tax, Western Hemisphere",
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