Tax Administration 2025

This report is the thirteenth edition of the OECD's Tax Administration Series. Drawing on data and information from a broad set of national tax administrations across the globe, it is intended to help tax administrations understand global trends in the design and administration of tax systems and to facilitate cross-border comparisons. While primarily intended for analysts, the report can also be a useful tool for senior tax administration managers and officials in ministries of finance when considering changes in tax system administration. Based on the data from the International Survey on Revenue Administration (ISORA), the 2025 edition takes a closer look at national-level tax administrations across 58 jurisdictions. In addition to its traditional focus on performance-related data and ratios for the latest available fiscal year (2023), this edition places particular emphasis on how tax administration has evolved over the past decade.