How hard does the taxman watch?

Tax authorities increasingly monitor social media, run AI risk scoring, and pull bulk data from platforms, banks and crypto exchanges. Nobody ranks who holds which powers — so we index them, country by country, with a verbatim, verified quote behind every claim.

224

jurisdictions tracked

171

countries with tax-to-GDP data

authorities using AI (self-reported)

1207

verified evidence entries

Enforcement powers — flagship jurisdictions

Each cell is a claim with evidence, not an opinion. Click a country for the quotes and sources. “Law” = statutory power · “Practice” = documented practice or self-reported use · “Partial” = limited scope or committed-not-yet-in-force · “No evidence” = we looked and found none · “—” = not yet assessed.

Yes — statutory powerYes — documented practicePartial / committedNo — power absentNo evidence foundNot yet assessed

Country	Social media	AI scoring	Data matching	Platform reports	Crypto	Exit tax	Citizen tax	CFC rules	Interest limits	CbCR	Naming	Disclosure
🇦🇺Australia	Not yet assessed	Yes — documented practice	Yes — documented practice	Not yet assessed	Partial / committed	Yes — statutory power	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	No — power absent
🇨🇦Canada	Not yet assessed	Yes — documented practice	Yes — documented practice	Yes — statutory power	Partial / committed	Yes — statutory power	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power
🇨🇳China	Not yet assessed	Yes — documented practice	Yes — documented practice	Yes — statutory power	Not yet assessed	Not yet assessed	No — power absent	Yes — statutory power	No — power absent	Yes — statutory power	Yes — statutory power	No — power absent
🇩🇰Denmark	Not yet assessed	Yes — documented practice	No — power absent	Yes — statutory power	Partial / committed	Yes — statutory power	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	Yes — statutory power
🇫🇷France	Yes — statutory power	Yes — documented practice	No — power absent	Yes — statutory power	Partial / committed	Yes — statutory power	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power
🇩🇪Germany	Partial / committed	Yes — documented practice	No — power absent	Yes — statutory power	Partial / committed	Yes — statutory power	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	Yes — statutory power
🇮🇳India	Yes — statutory power	No — power absent	Yes — documented practice	Not yet assessed	No evidence found	Not yet assessed	No — power absent	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent
🇮🇹Italy	No — power absent	Yes — documented practice	Yes — documented practice	Yes — statutory power	Partial / committed	Not yet assessed	Not yet assessed	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	Yes — statutory power
🇯🇵Japan	Not yet assessed	Yes — documented practice	No — power absent	Not yet assessed	Partial / committed	Not yet assessed	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	No — power absent
🇳🇱Netherlands	Not yet assessed	Yes — documented practice	Yes — documented practice	Yes — statutory power	Partial / committed	Not yet assessed	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	Yes — statutory power
🇳🇴Norway	Not yet assessed	Yes — documented practice	Yes — documented practice	Not yet assessed	Partial / committed	Yes — statutory power	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	No — power absent
🇪🇸Spain	Partial / committed	Yes — documented practice	No — power absent	Yes — statutory power	Partial / committed	Not yet assessed	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	Yes — statutory power
🇸🇪Sweden	Not yet assessed	Yes — documented practice	Yes — documented practice	Yes — statutory power	Partial / committed	Not yet assessed	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent
🇬🇧United Kingdom	Yes — documented practice	Yes — documented practice	No — power absent	Yes — statutory power	Yes — statutory power	Partial / committed	No — power absent	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	Yes — statutory power
🇺🇸United States	Partial / committed	Yes — documented practice	Yes — documented practice	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power	Yes — statutory power	No — power absent	Yes — statutory power

Powers at a glance

One bar per power, split by status across the jurisdictions assessed for it. Click a power for every quote and source behind its bar.

Social media & open-web monitoring

AI & machine-learning risk scoring

108

Automated bulk data matching

167

Digital platform reporting

Crypto-asset reporting

Exit tax on individuals

Citizenship-based taxation

118

Controlled foreign company (CFC) rules

145

Interest limitation rules

145

Country-by-country reporting

117

Public naming of non-compliant taxpayers

139

Mandatory disclosure rules

144

Heaviest tax burdens

Total tax revenue as % of GDP, general government, 2022 — OECD Revenue Statistics (Global).

🇫🇷 France

46.1%

🇳🇴 Norway

44.3%

🇦🇹 Austria

43.1%

🇫🇮 Finland

43.0%

🇮🇹 Italy

42.9%

🇧🇪 Belgium

42.4%

🇩🇰 Denmark

41.9%

🇸🇪 Sweden

41.3%

🇬🇷 Greece

41.0%

🇩🇪 Germany

39.3%

Full ranking →

Recently verified

Verified	Jurisdiction	Power	Status	Source type
2026-11-09	South Africa	Crypto-asset reporting	Partial	Official source
2026-11-09	South Africa	Citizenship-based taxation	No	Professional / legal analysis
2026-11-09	Kosovo	Citizenship-based taxation	No	Professional / legal analysis
2026-11-09	Viet Nam	Crypto-asset reporting	No evidence	Official source
2026-11-09	Viet Nam	Citizenship-based taxation	No	Professional / legal analysis
2026-11-09	British Virgin Islands	Crypto-asset reporting	Partial	Official source
2026-11-09	Venezuela, RB	Citizenship-based taxation	No	Professional / legal analysis
2026-11-09	St. Vincent and the Grenadines	Crypto-asset reporting	Partial	Official source

Full changelog →

Start here

Which tax authorities can monitor your social media?
The page nobody else publishes: statutory schemes (France), confirmed practice (UK), digital search powers (India) — with the legal texts quoted.

Which authorities use AI?
Self-reported answers from the OECD’s Inventory of Tax Technology Initiatives, per country.

What we cover (and honestly don’t)
Per-source jurisdiction counts and freshness — absence shown as absence.

All 224 jurisdictions →