The 2022 edition of the Tax Administration Series (TAS), like its predecessors, provides comparative information on the performance of advanced and emerging tax administrations globally and seeks to draw out the main underlying trends and challenges they face. The purpose and value of the TAS, first published in 2004, is to assist administrations, governments, taxpayers and other stakeholders in considering how and where improvements might be made in the efficiency and effectiveness of tax administration, including through learning from what others have done.

Tax Administration 2022 is the tenth edition of the OECD Centre for Tax Policy and Administration’s comparative information series. First published in 2004, the primary purpose of the Tax Administration Series (TAS) is to share information that will facilitate dialogue on the design and administration of tax systems.

Tax Administration 2022 is the tenth edition of the OECD Centre for Tax Policy and Administration’s comparative Tax Administration Series (TAS). The primary purpose of the series, which commenced in 2004, is to share information that will facilitate dialogue among tax officials on important tax administration issues, and to identify opportunities to improve the design and administration of their systems.

With the participation of 58 jurisdictions accounting for around 90% of global GDP, the tenth edition of the OECD’s Tax Administration Series (TAS 2022) provides a comprehensive view of the state of tax administration in 2020. The report, which provides comparative information in 76 tables covering tax administration performance and profile data, is intended to assist tax administrations in consideration of where further improvements might be made, as well to enhance wider public understanding as to the scale and the changing nature of global tax administration. This 2022 edition also attempts to draw out, from both the data provided through the International Survey of Revenue Administrations (ISORA) and the more than 100 examples received from over 35 tax administrations, the most significant changes that tax administrations are dealing with. It focuses in particular on how tax administrations are increasingly looking at the opportunities to take more proactive approaches to influencing and managing compliance as well as the challenges they face in adapting to the changing resource requirements.

This chapter provides an overview of the content of the 2022 edition of the OECD’s Tax Administration Series.

This chapter looks at the performance of tax administrations in discharging their primary role of collecting taxes. In this respect, it provides information on the aggregate net tax revenues collected as well as other key figures related to the activities of the administrations covered in this publication.

A comprehensive system of taxpayer registration and identification is critical for the effective operation of a tax system. This chapter comments on some of the issues that are of significance for registration and identification processes.

This chapter looks at the tax assessment function, which includes all activities related to processing tax returns and payments. It comments on the use of e-channels for filing and paying, outlines administrations’ efforts to provide pre-filled returns, and discusses the level of on-time return filing and payment. It also provides examples of the impact of technology and data sciences techniques on refund processes.

This chapter considers how tax administrations’ compliance goals are enhanced by providing effective and efficient services to taxpayers, often through technology. This is helping increase compliance amongst taxpayers by making it easier to understand tax obligations, report taxable income and make payments.

Assessing the accuracy and completeness of taxpayer reported information is one of the key functions of tax administrations and critical for supporting voluntary compliance. This chapter takes a closer look at tax administrations’ work in this area, including how they manage compliance.

The collection of outstanding returns and payments is important for maintaining high levels of voluntary compliance and citizen’s confidence in the overall tax system. This chapter comments on tax administration performance in managing the collection of outstanding debt, and describes the features of a modern tax debt collection function. It goes on to provide examples of approaches applied by administrations to prevent debt being incurred.

Dispute prevention and resolution are essential features of tax systems. This chapter explores both issues by looking at the strategies put in place by tax administrations to resolve and prevent disputes efficiently and effectively.

This chapter looks at the resources devoted to tax administrations and provides information on their workforce. It sets out how administrations are responding to the post-pandemic workplace and how they maintain their capability while managing a workforce that in general terms is reducing in size and on average is getting older. It also explores how technology is helping tax administrations empower their workforce to deliver better solutions for taxpayers as well as provide more flexibility for the administration and its employees.