The Comparative Information Series (CIS) produced by the Forum on Tax Administration is a unique and comprehensive survey of tax administration systems and practices across 34 OECD and 15 selected non-OECD countries (inclusive Romania). Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. However, its information content is also likely to be of interest to certain external parties (e.g. academics and external audit and international technical assistance bodies).

The series identifies some of the fundamental elements of modern revenue bodies and uses data, analysis and country examples to identify key trends, comparative levels of performance, recent developments and examples of good practice. This fourth edition contains a number of new sections (e.g. the administration of high net worth individuals, the impacts of global financial crisis on tax debts) and a new chapter dealing with selected aspects of human resource management in revenue bodies.

This report is a unique and comprehensive survey of tax administration arrangements, practices and performance across 49 countries. This fourth edition describes institutional setups, elements of the legislative and administrative framework, aspects of strategic management and human resources management, resourcing, key areas of operational performance, the use of technology, organisational arrangements and reforms for tax administration across the all the countries covered by the series.