## ISORA 2018: Understanding Revenue Administration

_Departmental Papers, November 3, 2021_

## Source details

**Canonical URL:** [ISORA 2018: Understanding Revenue Administration](https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2021/11/03/understanding-revenue-administration-464865)

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## Bibliographic details
- Authors: William Joseph Crandall, Elizabeth Gavin, Andrew R Masters
- Published: November 3, 2021
- Series: Departmental Papers
- DOI: https://doi.org/10.5089/9781513592930.087

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### Overview
- 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.

### Coverage and scope
- 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.

### Publication metadata
- 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

### Subjects and keywords
- 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

*ISORA 2018: Understanding Revenue Administration — Departmental Papers 2021, 025 (2021).*

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_Source: https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2021/11/03/understanding-revenue-administration-464865_