PARIS - The economic shock of the COVID-19 pandemic had a significant impact on tax revenues. Despite this, many tax administrations took measures to ease the burdens on taxpayers, and support businesses and individuals with difficulties in meeting tax payments.
Many jurisdictions introduced temporary reductions in standard and reduced VAT rates to support consumption and the health system. Measures also included the extension of payment deadlines, deferral of tax payments, and easier access to and extension of debt payment plans.
The pandemic also fundamentally changed the operating models of tax administrations: in addition to the growth in digital services and new ways of working more generally, many tax administrations took on new services as part of wider government COVID-19 support schemes.
Executive summary
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.
To complement the ISORA survey data, this edition of the TAS also uses data from the recently launched Inventory of Tax Technology Initiatives (ITTI) (OECD, 2022[1]) which contains information on technology tools and digitalisation solutions implemented by more than 75 tax administrations. The inventory data is collected through a global survey on digitalisation, and offers additional insight into the ISORA data on certain topics.
To download the full report, visit: https://www.oecd-ilibrary.org/sites/1e797131-en/index.html?itemId=%2Fcontent%2Fpublication%2F1e797131-en&utm_source=Adestra&utm_medium=email&utm_content=tax-administration-report-2022&utm_campaign=whatsnew-11-oct-2022&utm_term=pac
