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En los últimos años, el Departamento de Finanzas Públicas del FMI ha desarrollado la Herramienta de Información Fiscal para la Administración de Ingresos Públicos (HIF-AIP), una iniciativa orientada a recopilar datos sobre la administración tributaria y aduanera. Este documento, el primero en su categoría a escala mundial dado el número de países incluidos, analiza la primera ronda de datos recopilados por 85 países utilizando la HIF-AIP. Con este documento se inicia un proceso para poner a disposición de las administraciones de ingresos públicos, en particular en las economías en desarrollo, datos comparativos entre países que les permitan mejorar su desempeño. Los temas examinados abarcan la medición del desempeño, la organización institucional y las operaciones básicas de las administraciones tributarias y aduaneras. La HIF-AIP se encuentra en la segunda ronda de recopilación de datos, en este caso a través de un portal en Internet; estos datos se analizarán, y en el futuro se pondrán a disposición de los países participantes y los socios/donantes de asistencia técnica a través de una plataforma de divulgación en línea.

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The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.

Fiscal policy. --- Taxation. --- Spendings tax. --- Business Taxes and Subsidies --- Fiscal policy --- International institutions --- International Survey on Revenue Administration (ISORA) --- Large taxpayer office --- Political economy --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue performance assessment --- Revenue --- Spendings tax --- Structure, Scope, and Performance of Government --- Tax administration and procedure --- Tax administration core functions --- Taxation and Subsidies: Other --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes --- Value-added tax --- Korea, Republic of

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This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.

Macroeconomics --- Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Personal income --- Revenue administration --- Tax administration core functions --- Administration in revenue administration --- Revenue Administration Fiscal Information Tool (RA-FIT) --- National accounts --- Institutional arrangements for revenue administration --- Revenue --- Income --- Tax administration and procedure --- United States