A publication issued by the OECD on 19 December 2019 explains the current scope of the Global Revenue Statistics Database.

The database represents the largest public source of tax revenue data, and in 2019 with the addition of more African countries the statistics cover more than 95 countries, providing tax revenue statistics that can assist policymakers and researchers. The methodology used for the publication is outlined in the OECD Revenue Statistics Interpretative Guide.

The database was first launched on 28 June 2018 and initially covered 80 countries. The initiative aimed to provide a contribution to achieving the Sustainable Development Goals and pursuing the Addis Ababa Action Agenda by strengthening the ability of governments and tax policy makers to implement tax reforms to mobilise domestic resources.

The database is compiled from information gathered for the annual Revenue Statistics publications covering revenue statistics in Africa, Asia and Pacific, Latin America and the Caribbean (LAC) in addition to the OECD economies. The statistics publications are produced in collaboration with regional partners and the participating economies, clarifying the tax systems and policy goals in in each of the regions.

The database indicates that countries have made progress on domestic resource mobilisation in recent decades and generally tax revenues are higher than before as a percentage of GDP, though there was a small dip in the tax to GDP ratio in the OECD and LAC countries for the period under review (2016 to 2017) and the ratio stayed the same overall in African countries for the period.