Tax Authority Index

Enforcement intensity

Audit hit rates and additional assessments raised, drawn from the International Survey on Revenue Administration (ISORA) — a self-reported dataset, not an independent audit of the audits.

Audit hit rate (2024)

1. 🇧🇳 Brunei Darussalam
100.0%
1. 🇨🇬 Congo, Rep.
100.0%
1. 🇸🇻 El Salvador
100.0%
1. 🇬🇼 Guinea-Bissau
100.0%
1. 🇬🇾 Guyana
100.0%
1. 🇮🇩 Indonesia
100.0%
1. 🇰🇪 Kenya
100.0%
1. 🇰🇮 Kiribati
100.0%
1. 🇫🇲 Micronesia, Fed. Sts.
100.0%
1. 🇲🇳 Mongolia
100.0%
1. 🇲🇿 Mozambique
100.0%
1. 🇳🇮 Nicaragua
100.0%
1. 🇵🇰 Pakistan
100.0%
1. 🇸🇷 Suriname
100.0%
1. 🇹🇯 Tajikistan
100.0%
1. 🇹🇴 Tonga
100.0%
17. 🇧🇷 Brazil
99.8%
18. 🇻🇺 Vanuatu
99.7%
19. 🇳🇬 Nigeria
99.7%
20. 🇷🇼 Rwanda
99.4%
21. 🇦🇿 Azerbaijan
99.2%
22. 🇨🇩 Congo, Dem. Rep.
99.2%
23. 🇵🇾 Paraguay
98.6%
24. 🇹🇼 Taiwan
98.3%
25. 🇲🇦 Morocco
98.3%
26. 🇪🇨 Ecuador
97.9%
27. 🇮🇹 Italy
97.9%
28. 🇦🇮 Anguilla
97.9%
29. 🇲🇼 Malawi
97.7%
30. 🇯🇲 Jamaica
97.0%

Hit rate is self-reported by each administration to ISORA, not an independently measured figure — definitions of what counts as an audit, and the tax years covered, vary between administrations. Only administrations whose latest reported value falls in the same 2024 cohort are compared — 124 of them — and the 30 listed here are the highest of that cohort, so every row is on the same vintage; tied values share the same rank number rather than being handed a false order. Read a high or low number as a statement about how that authority describes its own audit programme, not as a ranking of how aggressive it actually is.

Reported for another year

36 jurisdictions most recently reported an audit hit rate for a year other than 2024, so they are excluded from the ranking above rather than compared against a different vintage. 2024 is simply the year most jurisdictions reported, not a claim that it is the current one.

Additional assessments raised, % of tax collections (2024)

#CountryValue
1🇲🇪 Montenegro3881.2%
2🇱🇰 Sri Lanka3068.1%
3🇵🇾 Paraguay734.2%
4🇰🇬 Kyrgyz Republic98.4%
5🇮🇳 India33.0%
6🇻🇨 St. Vincent and the Grenadines26.6%
7🇰🇪 Kenya16.7%
8🇧🇷 Brazil13.9%
9🇬🇭 Ghana13.5%
10🇲🇺 Mauritius13.1%
11🇵🇪 Peru10.6%
12🇹🇬 Togo10.1%
13🇲🇱 Mali9.7%
14🇲🇳 Mongolia9.5%
15🇵🇬 Papua New Guinea8.4%
16🇹🇭 Thailand8.2%
17🇲🇽 Mexico7.8%
18🇹🇯 Tajikistan7.3%
19🇺🇿 Uzbekistan7.3%
20🇧🇪 Belgium7.2%
21🇺🇦 Ukraine6.7%
22🇲🇾 Malaysia6.3%
23🇨🇲 Cameroon5.7%
24🇮🇹 Italy5.7%
25🇨🇬 Congo, Rep.5.6%
26🇧🇯 Benin5.3%
27🇲🇼 Malawi5.0%
28 Republika Srpska4.8%
29🇿🇦 South Africa4.8%
30🇮🇱 Israel4.7%

This is additional tax assessed through all audits and verification actions, as a share of tax collections — again self-reported by each administrationto ISORA rather than independently measured. Only administrations whose latest reported value falls in the same 2024 cohort are compared — 132 of them — and the 30 listed here are the highest of that cohort, so every row is on the same vintage; tied values share the same rank number rather than being handed a false order. Comparisons across countries should be read as comparisons of self-description, not of enforcement outcomes.

3 of the administrations ranked above report additional assessments that exceed their entire year's tax collections (over 100%) — typically the result of a multi-year audit settlement landing in a single reporting year. Those figures are shown exactly as reported, not capped at 100%.

Reported for another year

38 jurisdictions most recently reported an additional-assessments figure for a year other than 2024, so they are excluded from the ranking above rather than compared against a different vintage. 2024 is simply the year most jurisdictions reported, not a claim that it is the current one.