ISORA 2018 : Understanding Revenue Administration /

The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter...

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Autore principale: Crandall, William
Altri autori: Gavin, Elizabeth, Masters, Andrew
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2021.
Serie:Departmental Papers; Departmental Paper ; No 2021/025
Soggetti:
Accesso online:Full text available on IMF
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245 1 0 |a ISORA 2018 :   |b Understanding Revenue Administration /  |c William Crandall, Elizabeth Gavin, Andrew Masters. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2021. 
300 |a 1 online resource (79 pages) 
490 1 |a Departmental Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys 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). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning 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 who were participating in the survey. 
538 |a Mode of access: Internet 
650 7 |a ISORA Data  |2 imf 
650 7 |a Structure, Scope, and Performance of Government  |2 imf 
650 7 |a Tax Administration, National Tax, Performance, Comparative Data  |2 imf 
650 7 |a Tax Administration  |2 imf 
650 7 |a Taxation and Subsidies  |2 imf 
650 7 |a Taxation, Subsidies, and Revenue  |2 imf 
700 1 |a Gavin, Elizabeth. 
700 1 |a Masters, Andrew. 
830 0 |a Departmental Papers; Departmental Paper ;  |v No 2021/025 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/087/2021/025/087.2021.issue-025-en.xml  |z IMF e-Library