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Tax administration

Digital Transformation Maturity Model

 

Published 16 December 2021 | Updated 5 April 2022

 

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The OECD Tax Administration Maturity Model Series sets out descriptions of capabilities and performance in particular functions or sets of activities carried out by tax administrations across five discrete maturity levels. The intention of this series is to provide tax administrations globally with a tool to allow them to self-assess their current level of maturity and to facilitate consideration of future strategy, depending on a tax administration's unique circumstances and priorities.

The Digital Transformation Maturity Model covers the key building blocks of future tax administration. This model is one of the first outputs following the OECD FTA's publication of the Tax Administration 3.0 Vision in 2020. Digital transformation refers to the fundamental changes in the way that tax administrations operate, responding to the changes in how taxpayers interact and conduct business with each other. In particular, this transformation is centred around the increasing migration of taxation processes into taxpayers' natural systems, i.e. the systems they use in their daily lives and/or businesses. The model was developed by a group of Forum on Tax Administration (FTA) members and refined through a pilot undertaken by FTA and non-FTA members. This updated report sets out the results of 47 tax administration self-assessments, adding 17 contributions to the 30 included in the 2021 version. This overview allows administrations to compare their own maturity in the different aspects of digital transformation to that of their peers.

An explanation of the how the maturity model can be used can be found in Chapter 1. A worksheet (also available in French) to record the outcomes of discussions is available. It is requested that after undertaking a self-assessment, the completed worksheet is sent to the FTA Secretariat at FTA@oecd.org. A "heat map" contained in Chapter 2 of the report shows the reported maturity of different administrations, on an anonymous basis. This will be regularly updated as more self-assessment reports are received.

 

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