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.
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