Administration & transparency / Overview
Tax Administration 2025
Comparative information on the organisation, services and operation of tax administrations across advanced and emerging economies.
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The T&M reading note
Why it deserves your time
Useful for exploring administrative capacity and taxpayer service alongside tax policy design.
Where to begin
- Start with the executive summary.
- Explore taxpayer services and digitalisation.
- Check country coverage and survey periods.
Read this edition in context
Publication dates and survey observation periods differ. Consult the report’s reader guidance before interpreting comparisons as current administrative conditions.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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