The pandemic caused by COVID-19 had a direct impact on tax administration and tax management , as in many other aspects. But the balance is quite positive.
This is shown in the 2021 Tax Administration report , prepared by the OECD Tax Administration Forum. The document makes a comparison of particular aspects of the tax administration and tax systems of 59 economies, thanks to the information collected in the 2020 International Tax Administration Survey.
Source: ivaconsulta.com