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)

1063

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.

Country	Social media	AI scoring	Data matching	Platform reports	Crypto	Exit tax	Citizen tax	CFC rules	Interest limits	CbCR	Naming
🇦🇺Australia	—	Practice	Practice	—	Partial	Law	No	Law	Law	Law	No
🇨🇦Canada	—	Practice	Practice	Law	Partial	Law	No	Law	Law	Law	Law
🇨🇳China	—	Practice	Practice	Law	—	—	No	Law	No	Law	Law
🇩🇰Denmark	—	Practice	No	Law	Partial	Law	No	Law	Law	Law	No
🇫🇷France	Law	Practice	No	Law	Partial	Law	No	Law	Law	Law	Law
🇩🇪Germany	Partial	Practice	No	Law	Partial	Law	No	Law	Law	Law	No
🇮🇳India	Law	No	Practice	—	No evidence	—	No	No	Law	Law	Law
🇮🇹Italy	No	Practice	Practice	Law	Partial	—	—	Law	Law	Law	No
🇯🇵Japan	—	Practice	No	—	Partial	—	No	Law	Law	Law	No
🇳🇱Netherlands	—	Practice	Practice	Law	Partial	—	No	Law	Law	Law	No
🇳🇴Norway	—	Practice	Practice	—	Partial	Law	No	Law	Law	Law	No
🇪🇸Spain	Partial	Practice	No	Law	Partial	—	No	Law	Law	Law	No
🇸🇪Sweden	—	Practice	Practice	Law	Partial	—	No	Law	Law	Law	Law
🇬🇧United Kingdom	Practice	Practice	No	Law	Law	Partial	No	Law	Law	Law	No
🇺🇸United States	Partial	Practice	Practice	Law	Law	Law	Law	Law	Law	Law	No

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 →

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 →