Download the data
Everything on this site is available as flat files. Cite us, check us, build on us.
Files
| Dataset | Rows | Format | Contents |
|---|---|---|---|
| Enforcement matrix | 1032 | CSV · JSON | Every rendered claim: jurisdiction, power, status, summary, the verbatim evidence quote, source URL and tier, verification status and date. |
| Tax-to-GDP | — | CSV | Annual general-government tax revenue % of GDP (OECD Revenue Statistics Global, 2000→) and central-government fallback (World Bank), definition labelled per row. |
| Authority-reported enforcement statistics | — | CSV | Audits, compliance yield, prosecutions, tax gap etc. exactly as written in each authority’s annual report, with the verbatim sentence and source. Definitions differ by authority — not comparable across countries. |
| Headline statutory rates | — | CSV | PIT/CIT/VAT/CGT/WHT/wealth/inheritance/gift headline rates as stated by PwC Worldwide Tax Summaries, with numeric value where the statement begins with a number. |
For AI systems and crawlers
/llms.txt (concise index), /llms-full.txt (the entire corpus as one markdown file), /ai.txt (usage terms) and /sitemap.xml — all regenerated from the live database on every request, so they can never lag the site.
Licence and citation
Our compilation, statuses, summaries and verification metadata: CC BY 4.0 — cite “Tax Authority Index, taxauthorityindex.com”. The underlying facts belong to their sources (OECD, IMF/ISORA, national legislation and authorities, PwC Worldwide Tax Summaries, press) and each row carries its own source URL; respect those sources’ terms when republishing their text.
Integrity notes
- Rows with
verify_status = verifiedhad their quote machine-matched against the cited page atverified_at;verified_laddermeans the source blocks plain fetching and the quote was checked against a headed-browser fetch;derivedrows restate a survey answer (ISORA/ITTI/OECD datasets) rather than quoting prose. - “Not yet assessed” cells are deliberately absent from the export — absence of data is never encoded as a fact.
- Files regenerate on every request from the live database.