Appendix 13: OECD comparative information

Reference information for OECD information series

TABLE 7.33: Reference information for OECD information series

Revenue collection

Aggregate gross revenue collection during the fiscal year (by major tax types)

Description: Major tax types are at least personal income tax, corporate income tax and value added tax


Net revenue (or net revenue collections) during the fiscal year (by major tax type)

Description: Net revenue is gross revenue collection less refunds

Tax debt collection

Aggregate gross tax debt outstanding at year-end (including tax subject to dispute)

The associated number of cases


Aggregate tax debt finalised during the year

The number of cases

Return filing

Total number of tax returns received


Total number of returns received by e-filling

Taxpayer service delivery

Taxpayer service performance

Description: Performance achieved against major formal service performance standards

Administration cost

Aggregate cost of administration (excluding capital expenditure)

Description: Costs are measured on a cash basis


Number of staff employed on a full-time equivalent basis over the course of the year for all functions

Organisation structure

Organisation chart

    Last modified: 31 Oct 2011QC 28036