ISORA 2023：税务管理：绩效与实践

FFISCAL AFFAIRS DEPARTMENT ISORA 2023 Tax Administration: Performanceand Practices Prepared by William Crandall, Elizabeth Gavin, Zhaoqing Liu,Andrew Masters, and Poorva Navalgundkar INTERNATIONAL MONETARY FUND FISCAL AFFAIRS DEPARTMENT DEPARTMENTAL PAPERISORA 2023Tax Administration: Performance and Practices Prepared by William Crandall, Elizabeth Gavin, Zhaoqing Liu,Andrew Masters, and Poorva Navalgundkar Cataloging-in-Publication DataIMF Library Names: Crandall, William Joseph., author. | Gavin, Elizabeth, author. | Liu, Zhaoqing, 1998-, author. | Masters,Andrew (Andrew Robert Lovell), author. | Navalgundkar, Poorva, author. | International Monetary Fund,publisher. Title: ISORA 2023 tax administration : performance and practices / Prepared by William Crandall, ElizabethGavin, Zhaoqing Liu, Andrew Masters, and Poorva Navalgundkar. Other titles: International Survey on Revenue Administration 2023. | Departmental paper. | InternationalMonetary Fund. Fiscal Affairs Department. Description: Washington, DC : International Monetary Fund, 2026. | Includes bibliographical references.Identifiers: ISBN: This departmental paper presents the results of the International Survey on Revenue Administration (ISORA)deployed during 2023 and covering fiscal year 2022. It is made possible by the participation of 166 taxadministrations around the world that provided data. The data collection was a joint venture with the AsianDevelopment Bank, the Inter-American Center of Tax Administrations, the Intra-European Organisationof Tax Administrations, and the Organisation for Economic Co-operation and Development. Staff in therevenue administration divisions of FAD and in the IMF’s Regional Capacity Development Centers weremost helpful in assisting with the conduct of the survey. ISORA has been part-funded by the GPFP since May 2024, and prior to that, ISORA was part-funded by theRMTF. The Departmental Paper Series presents research by IMF staff on issues of broad regional or cross-country interest. The views expressed in this paper are those of the author(s) and do not necessarilyrepresent the views of the IMF, its Executive Board, or IMF management. Publication orders may be placed online or through the mail:International Monetary Fund, Publication ServicesP.O. Box 92780, Washington, DC 20090, USAT. +(1) 202.623.7430publications@IMF.orgIMFbookstore.orgelibrary.IMF.org Contents Executive Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .viAcronyms and Abbreviations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xiAcknowledgement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .xiii A. Objectives and Nature of International Survey on Revenue Administration (ISORA). . . . . . . . . . . . . . . . . . . .1B. The 2023 ISORA Round. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2C. Purpose and Structure of This Paper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 2. ISORA 2023 Participants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 A. Participation by Economic Grouping and Region. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5B. Participation by Other Commonly Used Grouping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6C. ISORA Participants by Size and Scale of Operations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 3. Information Available for Comparative Analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 A. Information Collected and Its Use in Comparative Analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10B. Availability of Quantitative Data. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13C. Accessing and Using ISORA Data. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 4. High-Level Findings on Tax Administration in 2022. . . . . . . . . . . . . .