# Tax Authority Index

> An evidence-first index of tax-authority ENFORCEMENT POWERS worldwide — social-media monitoring, AI risk scoring, bulk data matching, platform and crypto reporting, exit taxes, citizenship-based taxation, CFC and interest-limitation rules, country-by-country reporting, public naming of non-compliant taxpayers — plus the quantitative spine (tax-to-GDP history, tax mix, headline statutory rates, and statistics as reported in each authority's own annual report). 201 jurisdictions carry 1035 evidence-backed claims across 11 powers; 224 jurisdictions tracked in total. Last verification pass: 2026-08-25.

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).

## Core pages
- [Home](https://taxauthorityindex.com/): Flagship enforcement matrix, headline tax burdens, start-here links
- [Methodology](https://taxauthorityindex.com/methodology): The evidence gate, status definitions, source tiers, data sources, honest limits
- [All jurisdictions](https://taxauthorityindex.com/matrix): Every tracked jurisdiction with powers-assessed counts and dataset coverage flags
- [Tax burden rankings](https://taxauthorityindex.com/rankings/tax-to-gdp): Tax-to-GDP (general government), risers/fallers since 2000, VAT reliance, headline statutory rates
- [Compare two tax authorities](https://taxauthorityindex.com/compare): Side-by-side burden, rates and all enforcement powers for any two jurisdictions
- [Download the data](https://taxauthorityindex.com/data): CSV/JSON exports of the matrix, tax-to-GDP, statutory rates and authority-reported statistics (CC BY 4.0 compilation)
- [Data coverage](https://taxauthorityindex.com/coverage): Per-source jurisdiction counts and freshness
- [Glossary](https://taxauthorityindex.com/glossary): Plain-English definitions of CFC rules, CbCR, CARF, DAC7/DAC8, exit tax, citizenship-based taxation, tax gap, ISORA and ITTI
- [About](https://taxauthorityindex.com/about): What this index is, who makes it, what it refuses to do, and how to correct it
- [Sources](https://taxauthorityindex.com/sources): Every dataset and source tier behind the index, with refresh cadence and known gaps
- [Changelog](https://taxauthorityindex.com/changelog): What the evidence pipeline verified or changed most recently
- [Regions](https://taxauthorityindex.com/regions): Tax enforcement powers and burden by world region
- [Enforcement intensity rankings](https://taxauthorityindex.com/rankings/enforcement-intensity): Audit hit rates and additional assessments as a share of collections, self-reported to ISORA
- [AI adoption by tax authorities](https://taxauthorityindex.com/rankings/ai-adoption): Which administrations report using artificial intelligence, from the OECD tax-technology survey

## Enforcement powers (one page each, with a world map and every verified claim)
- [Social media & open-web monitoring](https://taxauthorityindex.com/powers/social_media_monitoring): The tax authority monitors public social media or other open internet data to detect undeclared income or lifestyle inconsistencies.
- [AI & machine-learning risk scoring](https://taxauthorityindex.com/powers/ai_risk_scoring): The administration uses artificial intelligence or machine learning in audit selection, risk scoring or fraud detection.
- [Automated bulk data matching](https://taxauthorityindex.com/powers/bulk_data_matching): Fully automated compliance checks based on matching third-party data (banks, platforms, other agencies, CRS/FATCA feeds) against returns.
- [Digital platform reporting](https://taxauthorityindex.com/powers/platform_reporting): Marketplaces and gig/sharing platforms must report sellers’ income directly to the tax authority (DAC7, OECD Model Rules or domestic equivalents).
- [Crypto-asset reporting](https://taxauthorityindex.com/powers/crypto_reporting): Crypto exchanges and service providers must report user holdings/transactions to the tax authority (CARF, DAC8 or domestic rules).
- [Exit tax on individuals](https://taxauthorityindex.com/powers/exit_tax): Emigrating individuals face tax on unrealised gains or deemed disposals when leaving the country.
- [Citizenship-based taxation](https://taxauthorityindex.com/powers/citizenship_based_taxation): The country taxes its citizens’ worldwide income even when they live abroad.
- [Controlled foreign company (CFC) rules](https://taxauthorityindex.com/powers/cfc_rules): Profits parked in low-tax foreign subsidiaries can be attributed to and taxed on domestic owners.
- [Interest limitation rules](https://taxauthorityindex.com/powers/interest_limitation): Deductibility of interest is capped (e.g. fixed ratio of EBITDA) to counter profit-shifting through debt.
- [Country-by-country reporting](https://taxauthorityindex.com/powers/cbcr_required): Large multinational groups must file country-by-country reports on profits, tax paid and activity.
- [Public naming of non-compliant taxpayers](https://taxauthorityindex.com/powers/public_naming): The administration is empowered to publish the identities of taxpayers penalised for non-disclosure — naming and shaming.

## Flagship jurisdictions (hand-researched, deepest coverage)
- [Australia](https://taxauthorityindex.com/country/australia): 8 verified claims
- [Canada](https://taxauthorityindex.com/country/canada): 9 verified claims
- [China](https://taxauthorityindex.com/country/china): 7 verified claims
- [Denmark](https://taxauthorityindex.com/country/denmark): 9 verified claims
- [France](https://taxauthorityindex.com/country/france): 10 verified claims
- [Germany](https://taxauthorityindex.com/country/germany): 9 verified claims
- [India](https://taxauthorityindex.com/country/india): 7 verified claims
- [Italy](https://taxauthorityindex.com/country/italy): 8 verified claims
- [Japan](https://taxauthorityindex.com/country/japan): 7 verified claims
- [Netherlands](https://taxauthorityindex.com/country/netherlands): 8 verified claims
- [Norway](https://taxauthorityindex.com/country/norway): 8 verified claims
- [Spain](https://taxauthorityindex.com/country/spain): 9 verified claims
- [Sweden](https://taxauthorityindex.com/country/sweden): 8 verified claims
- [United Kingdom](https://taxauthorityindex.com/country/united-kingdom): 10 verified claims
- [United States](https://taxauthorityindex.com/country/united-states): 9 verified claims

## Popular comparisons
- https://taxauthorityindex.com/compare/united-kingdom-vs-portugal
- https://taxauthorityindex.com/compare/united-states-vs-canada
- https://taxauthorityindex.com/compare/germany-vs-switzerland
- https://taxauthorityindex.com/compare/australia-vs-new-zealand
- https://taxauthorityindex.com/compare/france-vs-spain
- https://taxauthorityindex.com/compare/united-kingdom-vs-united-arab-emirates
- https://taxauthorityindex.com/compare/netherlands-vs-belgium
- https://taxauthorityindex.com/compare/japan-vs-korea-rep
- https://taxauthorityindex.com/compare/india-vs-singapore
- https://taxauthorityindex.com/compare/italy-vs-greece

## Data downloads (regenerated live)
- [Enforcement matrix CSV](https://taxauthorityindex.com/api/export/matrix.csv)
- [Enforcement matrix JSON](https://taxauthorityindex.com/api/export/matrix.json)
- [Tax-to-GDP CSV](https://taxauthorityindex.com/api/export/burden.csv)
- [Headline statutory rates CSV](https://taxauthorityindex.com/api/export/rates.csv)
- [Authority-reported statistics CSV](https://taxauthorityindex.com/api/export/authority-stats.csv)

## Optional
- [Full site content for LLMs](https://taxauthorityindex.com/llms-full.txt): every jurisdiction's claims, quotes, sources, burden, rates and authority statistics in one markdown file
- [AI usage terms](https://taxauthorityindex.com/ai.txt)
- [Sitemap](https://taxauthorityindex.com/sitemap.xml)
- [All 224 jurisdiction pages](https://taxauthorityindex.com/matrix)