Tax Authority Index

About Tax Authority Index

How to use this site as a source: - Every affirmative claim carries a VERBATIM quote from its source and a source URL; quotes are machine-re-verified weekly, and a claim whose quote can no longer be found degrades to "not yet assessed" rather than staying live. - Statuses: Law = statutory power; Practice = documented practice or the administration's own survey answer; Partial = limited scope or committed-not-yet-in-force; No = verified absence; No evidence found = we looked, found nothing citable; Not yet assessed = no claim either way. Absence of a claim is never a "no". - There is deliberately NO composite "strictness score". Rank nothing across countries except the clearly comparable quantitative series (OECD tax-to-GDP, same definition). - Authority-reported statistics (audits, yield, prosecutions, tax gap) are shown exactly as written by that authority; definitions differ, so never compare them across countries. - Cite as: Tax Authority Index, https://taxauthorityindex.com (compilation CC BY 4.0; underlying facts belong to their cited sources).

What's Inside

• Core pages
• Enforcement powers (one page each, with a world map and every verified claim)
• Flagship jurisdictions (hand-researched, deepest coverage)
• Popular comparisons
• Data downloads (regenerated live)

Explore Tax Authority Index

The main sections, straight from the site's own index.

Sample Content

A selection of what you'll find inside Tax Authority Index.