🇲🇭 Marshall Islands
East Asia & Pacific · ISORA participant · ITTI survey participant
The Marshall Islands recorded tax revenue of 26.1% of GDP in 2022. The jurisdiction does not utilize artificial intelligence or machine-learning risk scoring. It also does not employ automated bulk data matching or the public naming of non-compliant taxpayers.Auto-generated summary of the verified data below; every fact traces to a source on this page.
26.1%
tax-to-GDP, general govt (2022, OECD)
3/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 13.8% |
| Social security funds | 12.4% |
Tax-to-GDP over time
| 2010 | 2019 | 2022 |
|---|---|---|
| 28.3% | 26.6% | 26.1% |
General government, OECD Revenue Statistics (Global).
Enforcement powers
AI & machine-learning risk scoring No — power absent
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: No”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Public naming of non-compliant taxpayers No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 0 |
| Population per FTE | 2024 | — |
| Labor force per FTE | 2024 | — |
| Active taxpayers on PIT register as percentage of Population | 2024 | 1.568658783423884 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 2.30944165621079 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | — |
| PIT arrears as percentage of PIT collected | 2024 | — |
| PAYE arrears as percentage of PIT collected | 2024 | 3.302124796770757 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | — |
| Audit hit rate | 2024 | 40 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | — |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 0 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 0 |
| On-time filing rate % - PIT | 2024 | 93 |
| On-time filing rate % - PAYE | 2024 | 0 |
| Administration pre-fills PIT returns or assessments | 2024 | 0 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 0 |
| E-filing mandatory - Employer Withholdings | 2022 | 0 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 0 |
| Percentage of payments received electronically-By value of payments | 2024 | 0 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 0 |
| Administration has specialized audit staff for international tax issues | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 0 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 1 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Administration requires individuals to use an approved digital identity to access secure digital services | No |
| Administration requires businesses to use an approved digital identity to access secure digital services | No |
| Administration automatically prefills personal income tax returns with data that it has collected | No |
| Administration has a comprehensive data management strategy | No |
| Administration assesses data quality of reported data | No |
| Administration has in place a data ethics framework | No |
| Administration controls user data access and security | No |
| Administration automatically detects unauthorised access | No |
| Administration employs a Data Privacy Officer | No |
| Administration has a cyber security unit | No |
| Administration hires external parties to test the security of its systems | No |
| Administration uses artificial intelligence as part of the data governance process | No |
| Administration has big data capabilities with the necessary people, skills and infrastructure | No |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | No |
| Administration uses analytics for real-time tax fraud detection and prevention | No |
| Cloud storage | No |
| Robotic process automation | No |
| Artificial intelligence | No |
| Machine learning | No |
| Network analysis | No |
| DataOps approach | No |
| Administration offers online service for registering for tax (PIT) | No |
| Administration offers online service for filing tax returns (PIT) | No |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | No |
| Administration offers online service for asking for tax payment arrangements (PIT) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | No |
| Administration offers online service for filing tax related objections (PIT) | No |
| Administration offers online service for dealing with correspondence (PIT) | No |
| Administration offers online service for uploading data into the tax administration's system (PIT) | No |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | No |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | No |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | No |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | No |
| Administration uses big data for analytical purposes | No |
| Administration uses artificial intelligence | No |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | No |