Tax Administration 2015: Comparative Information on OECD and Other Advanced and Emerging Economies published by OECD (2015).
The information provided in this edition has been obtained from a survey of revenue bodies in countries covered by the series that was conducted in 2014, and from research of revenue bodies’ key corporate documents (e.g. strategic plans and annual performance reports), other OECD tax publications and other sources, conducted by officials of the OECD’s Centre for Tax Policy and Administration. Every effort has been made with officials of relevant revenue bodies to validate the information displayed in the series and to note the sources of information used. On advice from a small number of countries, steps have also been taken to correct previously-published data to correct detected errors and/or fill gaps in time series and trend information.
