The 2022 edition of the Tax Administration Series (TAS), like its predecessors, provides comparative information on the performance of advanced andemerging tax administrations globally and seeks to draw out the main underlying trends and challenges they face. The purpose and value of the TAS, first published in 2004, is to assist administrations, governments, taxpayers and other stakeholders in considering how and where improvements might be made in the efficiency and effectiveness of tax administration, including through learning from what others have done.
Source OECD
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