{
  "title": "ISORA 2023: Tax Administration: Performance and Practices",
  "publication": "Departmental Papers, May 29, 2026",
  "sourceUrl": "https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2026/05/27/isora-2023-tax-administration-performance-and-practices-575496",
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  "summary": "This paper presents a broad analysis of the International Survey on Revenue Administration (ISORA) 2023, which collected detailed data from 166 tax administrations worldwide for fiscal year (FY) 2022.",
  "sections": [
    {
      "heading": "Summary and purpose",
      "content": "- Presents a broad analysis of the International Survey on Revenue Administration (ISORA) 2023.\n- Collected detailed data from 166 tax administrations worldwide for fiscal year (FY) 2022.\n- First survey since FY 2017 to cover tax administration practices and structural foundations extensively.\n- Provides insights into global tax administration performance, resources, and governance frameworks.\n- Provides contextual information about the survey to aid interpretation and facilitate use of the comparative database."
    },
    {
      "heading": "Scope and dataset",
      "content": "- Coverage: 166 tax administrations worldwide.\n- Reference period: fiscal year (FY) 2022.\n- Comparative focus: practices, structural foundations, performance, resources, governance frameworks."
    },
    {
      "heading": "Subject focus and keywords",
      "content": "- Subjects: Corporate income tax, International Survey on Revenue Administration (ISORA), Personal income tax, Revenue administration, Revenue performance assessment, Tax administration core functions, Taxes, Value-added tax.\n- Keywords include: Central Asia, comparative data, Corporate income tax, fiscal year, Global, governance framework, International Survey on Revenue Administration (ISORA), Isora data, Isora Index, Isora participation, Middle East, pay as you earn, performance indicator, Personal income tax, Sub-Saharan Africa, Tax administration core functions, tax administration efficiency, tax administration performance, tax administration resources, third-party data, Value-added tax.\n\n---\n\n Content in this bundle\n\n- Isora 2023\n  - Isora 2023 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Isora 2023 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2026/05/27/isora-2023-tax-administration-performance-and-practices-575496"
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    "Authors: William Joseph Crandall, Elizabeth Gavin, Zhaoqing Liu, Andrew R Masters, Poorva Navalgundkar",
    "Published: May 29, 2026",
    "Series: Departmental Papers",
    "DOI: https://doi.org/10.5089/9798229044790.087",
    "Presents a broad analysis of the International Survey on Revenue Administration (ISORA) 2023.",
    "Collected detailed data from 166 tax administrations worldwide for fiscal year (FY) 2022.",
    "First survey since FY 2017 to cover tax administration practices and structural foundations extensively.",
    "Provides insights into global tax administration performance, resources, and governance frameworks.",
    "Provides contextual information about the survey to aid interpretation and facilitate use of the comparative database.",
    "Coverage: 166 tax administrations worldwide.",
    "Reference period: fiscal year (FY) 2022.",
    "Comparative focus: practices, structural foundations, performance, resources, governance frameworks.",
    "Subjects: Corporate income tax, International Survey on Revenue Administration (ISORA), Personal income tax, Revenue administration, Revenue performance assessment, Tax administration core functions, Taxes, Value-added tax.",
    "Keywords include: Central Asia, comparative data, Corporate income tax, fiscal year, Global, governance framework, International Survey on Revenue Administration (ISORA), Isora data, Isora Index, Isora participation, Middle East, pay as you earn, performance indicator, Personal income tax, Sub-Saharan Africa, Tax administration core functions, tax administration efficiency, tax administration performance, tax administration resources, third-party data, Value-added tax.",
    "**Isora 2023**"
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