Digitalisation and Digital Transformation in Tax Administrations

Reader’s guide

Digitalisation and Digital Transformation in Tax Administration: Regional Trends and Insights provides an overview on the extent and progress of technology tools and digitalisation solutions implemented by tax administrations. Its primary purpose is to support tax administrations in exploring potential approaches to domestic digitalisation and transformation reforms by facilitating the comparison of initiatives, enhancing understanding of current developments, and help identifying emerging practices. The regional perspective adopted in the publication provides additional insights into how digitalisation efforts are evolving across different parts of the world, highlighting both common patterns and regional differences, while helping administrations identify potentially relevant approaches and innovations, including those emerging outside their traditional peer groups and partner economies.

Tax administrations covered by this report

This report summarises the data from the 108 economies covered by the Inventory of Tax Technology Initiatives (OECD et al., 2025[1]), including all economies that participate in the OECD’s Forum on Tax Administration (FTA).

To obtain regional insights, the report groups those economies into seven geographical regions:

• Africa, covering 17 economies: Angola, Benin, Burkina Faso, Côte d’Ivoire, the Kingdom of Eswatini (hereafter ‘Eswatini’), Gambia, Kenya, Lesotho, Madagascar, Mali, Mauritius, Namibia, Rwanda, Seychelles, Sierra Leone, South Africa, and Zambia.

• Central and West Asia, covering 10 economies: Armenia, Azerbaijan, Cyprus, Georgia, Israel, Kyrgyzstan, Saudi Arabia, Tajikistan, the Republic of Türkiye, and the United Arab Emirates.

• East and South Asia, covering 20 economies: Bhutan, Brunei Darussalam, Cambodia, the People’s Republic of China (hereafter ‘China’), Hong Kong (China), India, Indonesia, Japan, Korea, Lao People’s Democratic Republic, Macau (China), Malaysia, Maldives, Mongolia, Nepal, Philippines, Singapore, Sri Lanka, Chinese Taipei, and Thailand.

• Central and East Europe, covering 14 economies: Albania, Bulgaria, Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, the Republic of Moldova (hereafter ‘Moldova’), Poland, Romania, the Slovak Republic, Slovenia, and Ukraine.

• North, South and West Europe, covering 19 economies: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Luxembourg, Malta, the Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, and the United Kingdom.

• Latin America and the Caribbean, covering 16 economies: Argentina, Barbados, Belize, Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador, Guatemala, Honduras, Mexico, Paraguay, Peru, Saint Lucia, and Uruguay.

• Pacific Islands, covering 8 economies: the Cook Islands, Fiji, the Marshall Islands, Nauru, Papua New Guinea, the Solomon Islands, Tuvalu, and Vanuatu.

It should be noted that four of the 108 economies included in inventory (Australia, Canada, New Zealand and the United States) have not been included in any of the regions but they are included in the overall averages shown in the figures and tables.

The inventory of tax technology initiatives

The inventory is the result of a global partnership. It has been put together with the assistance of the ISORA Partners (the Asian Development Bank, the Inter-American Center of Tax Administrations, the International Monetary Fund, the Intra-European Organisation of Tax Administrations and the OECD), the African Tax Administration Forum, the Cercle de Reflexion et d’Echange des Dirigeants des Administrations Fiscale, the Commonwealth Association of Tax Administrators, the Pacific Islands Tax Administrators Association and the Study Group on Asia-Pacific Tax Administration and Research.

It is managed by the OECD Secretariat and can be accessed through the following link: https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Data gathering process

The data underlying the inventory was collected through the 2024 Global Survey on Digitalisation1 which was launched in April 2024 and completed by 108 economies. The data has not been reviewed or validated by the OECD or any of the partner organisations. As a result, all data should be considered as self-reported by the economies concerned.

Example boxes in this report draw on written contributions from jurisdictions, with source labels indicating the jurisdiction and the year in which the information was provided.

Publication structure

The publication is structured around seven chapters. Following an introduction, there is a chapter on each of the six building blocks of the OECD’s vision for the digital transformation of tax administration, referred to as the Tax Administration 3.0 vision, and as described in the OECD publication Tax Administration 3.0: The Digital Transformation of Tax Administration (OECD, 2020[2]): digital identity; taxpayer touchpoints; data management and standards; tax rule management and application; new skill sets; and governance frameworks.

Example boxes in this report draw on written contributions from jurisdictions, with source labels indicating the jurisdiction and the year in which the information was provided.

OECD Forum on Tax Administration

The FTA is a unique body bringing together tax commissioners and tax administration officials from over 50 OECD and non-OECD economies. The FTA is a forum through which tax administrators share knowledge, undertake research and develop new ideas to enhance tax administration around the world. Readers wishing to find out more about the FTA should go to: https://www.oecd.org/en/networks/oecd-forum-on-tax-administration.html. For more information on the OECD’s work on tax administration, please visit: https://www.oecd.org/en/topics/tax-administration.html. (Both links accessed on 17 June 2026).

Caveat

Tax administrations operate in varied environments, and the way in which they each administer their taxation system differs in respect to their policy and legislative environment and their administrative practice and culture. As such, a standard approach to tax administration may be neither practical nor desirable in a particular instance. Therefore, this report and the observations it makes need to be interpreted with this in mind. Care should be taken when considering an economy’s practices to fully appreciate the complex factors that have shaped a particular approach. Similarly, regard needs to be had to the distinct challenges and priorities each administration is managing.

Note

← 1.  The survey can be accessed here: https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/inventory-of-tax-technology-initiatives/global-survey-digitalisation-2024-en.pdf (accessed on 17 June 2026).