IMF DATA

The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. In 2016 data was collected on tax administrations' operations and other characteristics in Fiscal Years 2014 and 2015 using 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.