Digitalisation and Digital Transformation in Tax Administrations

3. Taxpayer touchpoints

Abstract

This chapter considers recent developments in the design and use of taxpayer touchpoints by tax administrations. It examines the availability of online services and digital channels, as well as the growing use of technology to enhance taxpayer interactions, including through the application of artificial intelligence. It further explores the progress made in embedding touchpoints into the natural systems used by taxpayers, for example, through the use of application programming interfaces, enabling interactions to take place in the background of taxpayers’ day‑to‑day activities.

The importance of taxpayer touchpoints

Taxpayer touchpoints are the interfaces through which taxpayers engage with the tax administration. They are fundamental to the effective and efficient operation of any tax system. They play a critical role in enabling compliance, supporting service delivery, and resolving instances of friction as they arise throughout the taxpayer journey.

As tax administrations pursue the vision of Tax Administration 3.0 (OECD, 2020[1]), a key objective is to reduce unnecessary friction and move towards a more seamless and integrated tax system. Where such friction can be eliminated, processes are increasingly automated and embedded within end‑to‑end digital workflows. However, recognising that not all sources of friction can be removed, taxpayer touchpoints will remain an essential element of tax administration.

In this context, administrations are increasingly focused on providing real‑time and near real‑time services, including automated and assisted responses to taxpayer enquiries, while also seeking to shift interactions closer to taxpayers’ natural systems and business processes.

Online services

Recent years have seen growing demand for digital service channels, alongside increased expectations for more timely and personalised services. In response, tax administrations have expanded and enhanced their digital service offerings across a range of interaction points. For taxpayers, this shift supports greater self-service, enables access to services on a continuous basis, and reduces waiting times for assistance. From the perspective of tax administrations, the expansion of digital channels facilitates greater automation of routine interactions, helping to lower administrative costs, improve operational efficiency, and allow resources to be redeployed to more complex or higher value activities.

Services offering

A central component of supporting taxpayer compliance is the supply of a wide range of effective and user-friendly services for taxpayers. Table 3.1. provides an overview of selected online services offered by tax administrations for the main three tax types: personal income tax (PIT), corporate income tax (CIT) and value added tax (VAT).

It shows that across tax types, online services are well developed, with high levels of digitalisation observed for PIT, CIT and VAT for many core processes. Registration, filing and payment services, in particular, show strong and widespread adoption for all three tax types:

• Filing tax returns average above 90% globally across all three tax types, followed by making tax payments online with averages above 85%.

• Registration services follow closely, averaging above 80%, while more complex transactional services such as requesting deadline extensions and payment arrangements lag significantly behind, averaging over 40% and 55% respectively.

Information on additional interaction types, including filing tax-related objections and managing correspondence can be found in the ITTI (OECD et al., 2025[2]) database.

From a regional perspective, Asia, Europe and Latin America and the Caribbean generally report the most consistently high availability of online services across all three tax types. Other regions display a more diverse adoption profile, reflecting different stages of digital transformation and administrative modernisation, yet each region shows clear areas of progress and ongoing development.

Table 3.1. Online services offered by tax administrations by tax type, 2025

Percentage of administrations with the respective process in place by region

Region	Interaction type
	Registering for tax			Filing tax returns			Making tax payments			Requesting extensions of deadlines			Asking for tax payment arrangements
	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT
AFR	77	77	77	88	88	88	77	77	77	18	12	18	29	35	35
AS-CW	100	90	80	100	100	100	100	100	100	50	50	40	63	70	70
AS-ES	83	85	94	94	100	100	94	100	100	39	45	47	50	50	60
EU-CE	79	86	86	100	93	100	86	93	93	64	71	57	86	86	86
EU-NSW	83	84	94	100	100	100	89	89	89	67	58	50	61	42	50
LAC	93	80	87	100	100	100	93	93	93	50	47	47	69	67	60
PAC	43	33	33	43	50	50	57	50	50	29	33	33	29	33	33
Average	82	81	84	93	94	95	87	90	89	47	46	43	58	56	58

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Box 3.1. Examples – Accelerating digitalisation of taxpayer services

Kyrgyzstan – Transition to online taxpayer registration

The State Tax Service of Kyrgyzstan is consistently transitioning to a digital format of taxpayer services, with a strong focus on convenience, transparency, and accessibility of public services. The Taxpayer Cabinet has become the key interaction tool between taxpayers and tax authorities, a modern online platform that enables access to most services remotely, without the need to visit tax offices in person.

In 2024, Kyrgyzstan fully transferred the core taxpayer registration process to an online format, enabling electronic registration of taxpayers through the Taxpayer Cabinet. To support the implementation of this system, the State Tax Service issued an official guideline for individuals and entrepreneurs on submitting registration applications electronically via the platform.

This initiative is aimed at improving the quality and efficiency of tax administration service delivery. The Taxpayer Cabinet, integrated into the national e-government ecosystem, allows users to authenticate, complete registration forms, and submit information digitally, replacing a process that previously required in-person visits. As a result, the registration procedure has been simplified and barriers to entry into the tax system have been significantly reduced.

Online registration has expanded access to tax services for new businesses and individual entrepreneurs, particularly in regions outside major urban centres, while also improving the consistency and timeliness of registration data. This shift reflects a broader transition toward digital self-service channels for high-volume administrative processes.

The digital service model reduces administrative burdens on businesses and citizens, minimises human factor risks, and delivers significant time savings. The transition to electronic services represents an important step in developing a service-oriented tax administration and in building a modern, taxpayer-centric public governance system.

Malta – Workflow automated systems

The Malta Tax and Customs Administration’s (MTCA’s) drive to modernise and streamline internal and citizen-facing services created the need for a unified, automated approach to managing high-volume administrative processes.

In response, MTCA adopted a third-party IT platform to introduce structured digital workflows that replace fragmented, manual, and paper-based procedures across departments. By enabling controlled routing, digital submission, and consistent processing logic, the new platform strengthened governance, reduced reliance on manual handling, and improved traceability.

This transition also supported wider transformation efforts (such as the broader digitisation of Customs and taxpayer-related forms and processes), by establishing a scalable foundation for future automation.

As a result, MTCA now operates a more transparent, efficient, and resilient process environment that supports faster decision-making and provides a stronger baseline for upcoming digital initiatives.

Tajikistan – The “Andozi man” mobile application

In 2025, with the aim of consolidating all electronic services for individuals into a single platform, the Tax Committee of Tajikistan fully relaunched the “Andozi man” mobile application in an upgraded format. To date, more than 298 000 individuals are actively using the application, and over 37 000 individuals have been registered as individual entrepreneurs in real time without visiting tax authorities.

Through the “Andozi man” mobile application, individuals can access a wide range of services, including state registration of business entities, termination of activities of individual entrepreneurs, amendments and updates to the Unified State Register, obtaining a taxpayer identification number, as well as other services provided by the tax authorities.

In addition, in order to improve the level and quality of services provided to taxpayers and citizens and to ensure effective interagency data exchange, the Tax Committee has integrated the Tax Information System with the Unified Portal of Public Services. Within this portal, a dedicated section titled “Taxation and Registration” has been established.

Through the Unified Portal of Public Services, citizens and taxpayers can now access electronic tax services, including obtaining an extract from the Unified State Register of Legal Entities and Individual Entrepreneurs, certificates confirming the absence of tax arrears, verification of the taxpayer identification number, and state registration of individual entrepreneurs.

Zambia – Transforming taxpayer engagement through digital touchpoints

The Zambia Revenue Authority (ZRA) has made major strides in modernising taxpayer engagement through the digitalisation of its key touchpoints under its Digital Transformation Roadmap (2022–2026). The initiative aims to deliver a seamless, taxpayer-centred experience founded on accessibility, efficiency, and transparency. Previously, taxpayer interactions were largely manual, fragmented, and slow, undermining service quality and compliance. To address this, ZRA implemented a broad digital reform agenda encompassing online registration, return filing, electronic payments, e-invoicing, and integrated customer service systems.

Using a phased approach, ZRA introduced online Taxpayer Identification Number (TPIN) registration, allowing users to register remotely. Return filing was fully digitalized, with over 2.4 million returns submitted electronically in 2024 via ZRA platforms such as TaxOnline, TaxOnApp, and TaxOnPhone. Nearly all tax payments (99.8%) are now made electronically through the Integrated Payment System, which synchronises customs and domestic tax payments and supports 24/7 access. Other innovations include QR codes for document verification, online tax clearance certificates, and mobile offices for underserved areas.

A major innovation, Smart Invoice, enables real-time transmission of invoice and stock data to ZRA, strengthening transparency and compliance. Complementing this, a multichannel contact centre, chatbot, and Customer Relationship Management System facilitate continuous taxpayer engagement and complaint tracking.

The results have been substantial: service efficiency (93.9%), taxpayer satisfaction (74.2%), and operational efficiency (98.3%) all improved markedly. However, challenges persist in ICT infrastructure, system integration, and digital literacy.

Looking ahead, ZRA plans to adopt AI-driven predictive taxpayer support, a single taxpayer account view, enhanced inter-agency data-sharing, and expanded digital literacy programmes. Overall, ZRA’s digital transformation has created an inclusive, trust-based tax ecosystem that enhances voluntary compliance and strengthens Zambia’s approach to modern, citizen-centric tax administration.

Sources: Information provided by Kyrgyzstan (2026), Malta (2026), Tajikistan (2026) and Zambia (2026).

As the range of online services offered by tax administrations expands, administrations are increasingly recognising opportunities to collaborate with other government bodies to deliver a more integrated, whole-of-government user experience. Table 3.2. shows that in around half of the economies registration and payment services are integrated into wider government online service platforms, with Asia and Europe being most advanced in this.

Table 3.2. Tax related services as part of a wider government service approach by tax type, 2025

Percentage of administrations with the respective process in place by region

Region	Registration for tax is part of a wider government online registration approach			Making tax payments is part of a wider government online payment portal
	PIT	CIT	VAT	PIT	CIT	VAT
AFR	35	41	35	47	47	47
AS-CW	50	50	60	75	70	80
AS-ES	61	70	60	61	66	60
EU-CE	64	71	57	50	50	50
EU-NSW	56	79	61	39	32	39
LAC	38	47	33	50	47	47
PAC	0	0	0	14	0	0
Average	47	58	47	48	48	49

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Box 3.2. Kenya – Integration with e-government platform

The Kenya Revenue Authority (KRA) has integrated key taxpayer services into the national eCitizen platform to improve accessibility and streamline service delivery. Through this integration, citizens can access over ten core KRA services, including PIN (Personal Identification Number) registration, PIN reprints, deregistration applications, Tax Compliance Certificate (TCC) applications and renewals, nil return filing, selected income tax filings, and payment registration number (PRN) generation.

This eliminates the need for taxpayers to navigate multiple standalone systems for basic compliance services. The interoperability between eCitizen and iTax enables secure identity verification, synchronised taxpayer records, and real-time data exchange across government platforms.

By embedding KRA services within a broader government digital ecosystem, the platform reduces duplication of processes and enhances convenience through a single access point. The initiative supports digital identity validation, improves service turnaround times, and increases transparency in public service delivery. It also strengthens data consistency across agencies while promoting paperless transactions and digital payments.

Overall, the integration demonstrates how platform-based government ecosystems can enhance taxpayer experience, expand service reach, and reinforce compliance and governance

Source: Information provided by Kenya (2026).

To increase efficiency and reduce administrative costs, many tax administrations are also increasingly automating their online services. As Table 3.3. demonstrates, there are a range of online services for which tax administrations are now fully automating responses (when pre-determined criteria are met). In this context, automation refers to the extent to which interactions between taxpayers and the tax administration are processed without manual intervention, with outcomes generated and communicated automatically through digital systems. The Central and West Asian region demonstrates some of the highest automation rates, particularly for filing and payment processes.

Table 3.3. Online services with automated responses by tax type, 2025

Percentage of administrations that provide automated responses (when pre-determined criteria are met) without human intervention

Region	Registering for tax			Filing tax returns			Making payments			Requesting extensions of deadlines			Asking for tax payment arrangements
	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT
AFR	59	65	59	65	65	71	65	65	65	12	12	18	12	24	24
AS-CW	63	50	60	88	80	90	75	80	80	13	10	10	38	40	30
AS-ES	44	45	33	39	40	27	67	75	74	11	15	7	28	20	20
EU-CE	43	50	21	79	65	86	36	43	43	14	7	7	36	36	29
EU-NSW	67	68	67	78	63	72	33	37	39	28	32	28	50	32	39
LAC	56	60	60	63	60	60	63	60	53	19	13	13	38	33	33
PAC	14	0	0	29	17	17	14	17	17	0	0	0	0	0	0
Average	53	55	49	64	58	64	51	56	55	17	15	14	32	30	29

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Box 3.3. Examples – Supporting voluntary compliance through taxpayer portals

Eswatini – Enhancing taxpayer and trader touch points for improved compliance

The Eswatini Revenue Service (ERS) has introduced a comprehensive taxpayer touchpoint strategy aimed at improving voluntary compliance through enhanced accessibility and convenience. Central to this initiative is the adoption of a service-first approach, shifting from enforcement-driven methods to user-friendly engagement. Recognising diverse digital readiness among taxpayers, ERS employs a multi-channel model combining technology-driven and client-focused touchpoints.

Key innovations include the TaxEase Self-Service Portal, launched in March 2024, which simplifies tax filing, registration, and account management. TaxEase offers personalised dashboards, automated reminders, and secure online profiles, reducing errors and improving confidence. Optimised for both desktop and mobile, it encourages migration from assisted services to digital self-service.

Complementing this is the TaxPal mobile app (introduced in May 2025), providing easy access to tax guidance, VAT verification, and electronic Tax Clearance Certificates – essential for transactions like loans and property purchases. ERS also leverages a popular messaging app support for real-time assistance, minimising in-person visits and lowering access barriers.

Further enhancements include an automated contact centre and IVR campaigns, ensuring timely reminders and efficient query resolution. These digital tools are supported by taxpayer education campaigns and strategic partnerships, such as with Eswatini Post and Telecommunications Company, expanding payment access nationwide.

Overall, these initiatives make compliance simpler, faster, and more inclusive, fostering trust and reducing administrative burdens. By prioritising convenience and transparency, ERS strengthens voluntary compliance and aligns with global best practices in tax administration.

Fiji – Taxpayer online service: Enhancing digital tax administration and taxpayer experience

The Fiji Taxpayer Online Service (TPOS) is a self-service platform that has transformed the Fijian tax administration with the aim to modernise the tax administration, enhance taxpayer experiences and provide more efficient services to the taxpayers of Fiji. As part of the Fiji Revenue and Customs Service’s (FRCS’s) wider digital transformation agenda, TPOS directly advances the objectives of ease of doing business, self-assessment environments to achieve efficiency and voluntary compliance, ensuring it is positioned not as a standalone system but as a cornerstone of modern tax administration in Fiji.

TPOS provides a centralised online platform for managing tax obligations. Users can register as individual or business taxpayers, link multiple tax types under one account and maintain their taxpayer profile by updating contact details, business information and bank accounts. The portal supports electronic communication with FRCS, allowing notices, reminders and correspondence to be issued digitally, improving record-keeping and response times.

TPOS lets taxpayers and agents file tax returns online (income tax, VAT, PAYE, and other statutory declarations), calculate liabilities, view account balances, apply for clearances, submit documents, track applications and manage compliance deadlines making tax administration more efficient and transparent. In practice, TPOS has delivered tangible benefits such as improved compliance management, reduced turnaround times and enhanced accessibility for both taxpayers and agents.

Indonesia – The “Coretax” administration system

Coretax is Indonesia’s integrated digital tax administration platform designed to simplify taxpayer interactions while strengthening compliance and administrative efficiency. As a key landmark of the Directorate General of Taxes’ (DJP) administrative reform and digital transformation agenda, Coretax consolidates core services such as registration, filing, payment, and taxpayer account management (TAM) into a single application, enabling taxpayers to access services through one unified system.

Implemented gradually starting from 1 January 2025, Coretax delivers integrated digital service access through a single taxpayer account, supported by facial recognition features for Indonesian residents. Coretax also harmonises the Taxpayer Identification Number with the National Identity Number for resident individual taxpayers, facilitating integration with third-party data and enhancing service quality.

A central feature is TAM, which provides a comprehensive and up-to-date taxpayer profile and taxpayer ledger presenting taxpayer rights and obligations, accessible through the taxpayer portal. TAM facilitates document management, notifications, and tracking of tax applications within the taxpayer account, offering easy access to electronic documents while ensuring data security remains a top priority.

Coretax supports automated tax calculations and pre-populated data, significantly improving efficiency and reducing human error. The filing of various taxes, such as individual and corporate income taxes, VAT and luxury goods sales tax, withholding taxes, land and building tax, and stamp duty, is integrated within a single system. Coretax replaces previously fragmented applications such as DJP Online, e-Invoice, e-Registration, e-Filing, and e-Billing, enhancing the overall taxpayer user experience.

Coretax introduces a flexible deposit-based payment mechanism, allowing taxpayers to pre-fund their account and use the balance for future tax obligations, including across tax years.

The platform applies standardised business processes and integrated data architecture to minimise errors and shorten processing time. By offering consistent information and guided workflows, Coretax improves clarity and reduces administrative burdens.

Malaysia – MyTax digital transformation

MyTax is Malaysia’s national digital tax gateway developed by the Inland Revenue Board of Malaysia (IRBM) to unify fragmented tax processes into a single, data-driven platform. Initially launched in 2014 as a basic mailbox service, MyTax has evolved into a comprehensive digital ecosystem supporting registration, filing, payments, appeals, instalment arrangements, refund tracking, and appointment booking. The rollout of MyTax 2.0 in January 2023 marked a major milestone under the Hasil Transformation Project, shifting taxpayer interactions from physical counters and legacy portals to a unified digital front door.

As of September 2025, MyTax serves over 5.7 million active users, supports a 95% e-filing rate, and has reduced refund turnaround times by 30%, while eliminating more than 60% of paper-based transactions. These outcomes align with Malaysia’s MyDigital Blueprint, which emphasises inclusive, citizen-facing digital services.

The latest phase focuses on three key enhancements:

• Integration with MyDigital ID for secure national authentication, strengthening trust and security.

• Linkage with MyInvois, Malaysia’s e-invoice infrastructure, enabling seamless data flows for compliance and reporting.

• Deployment of AI-enabled assistance, providing real-time guidance, proactive notifications, and intelligent content search to reduce taxpayer uncertainty and call-centre load.

MyTax is now positioned as the core digital channel for Malaysia’s tax administration, moving toward Tax Administration 3.0 a model built on identity assurance, real-time data exchange, and personalised digital engagement. These developments demonstrate Malaysia’s commitment to modernising tax services and improving voluntary compliance through innovation.

Malta – VAT and taxpayer/citizen systems

The MTCA advanced its VAT and taxpayer digital landscape by addressing fragmented processes, paper-based submissions, and the need for European Union (EU)-aligned, data-driven capabilities.

To meet EU requirements, MTCA enhanced multiple VAT EU systems by enabling high volume payment data ingestion through the Central Electronic System of Payment Information (CESOP), automating cross border compliance with One-Stop Shop/Import One Stop Shop (OSS/IOSS), embedding rule based eligibility under the Small and Medium Sized Enterprises (SME) VAT Scheme, and strengthening VAT number validation and registration lifecycle management through VAT Information Exchange System (VIES) improvements.

In parallel, MTCA expanded the VAT Online Services Platform to support end-to-end digital interactions by deploying the person register, integrating EU reporting obligations for platform operators, applying MTCA branding, implementing digital penalties, rolling out the 12% VAT rate, and introducing automated SMS and email reminders.

To improve citizen facing services, the myTax Portal was upgraded to support full online filing of personal income tax returns with attachments, automated calculations, annual budget updates, and a dedicated final withholding tax section enabling digital submission of part-time self-employment, part-time employment, tax on rental income and tax on income from artistic-activity forms.

Together, these initiatives transformed VAT and taxpayer services into a more automated, compliant, and user-centric ecosystem, enhancing data quality, transparency, and convenience.

Sources: Information provided by Eswatini (2026), Fiji (2026), Indonesia (2026), Malaysia (2026) and Malta (2026).

Use of technology during taxpayer interactions

To enhance the taxpayer experience and increase the value of their service offerings, tax administrations are increasingly complementing static online content – such as web pages and guidance notes – with interactive digital services. This shift reflects a move away from one‑way information provision towards more dynamic and responsive forms of engagement. To support this evolution, tax administrations are making growing use of technology during interactions with taxpayers, enabling the delivery of comprehensive, real‑time and easily accessible assistance. These tools help taxpayers navigate their obligations more effectively while allowing administrations to provide more consistent, scalable and timely support.

Box 3.4. Moldova – Use of the automated notification system related to the failure to submit tax returns within the statutory deadline

At the beginning of 2024, the State Tax Service launched the Automated Information System “Compliance Risk Management” to ensure a high level of voluntary compliance with regard to the timely submission of tax returns,

The system automatically identifies taxpayers who have failed to submit, within the statutory deadline, tax returns related to VAT and excise duties and sends a notification message via the taxpayer’s personal account.

The implementation of the automated notification system had a significant impact on the level of compliance. Compared to the total number of taxpayers that failed to submit a return, the percentage of taxpayers that received reminders and submitted their returns increased as follows:

• In case of VAT returns - from 2% in February 2024 (the first months of system use) to 56% during the year 2024, and 57% in 2025; and

• In case of excise duties returns - from 0% in February 2024 (the first month of system use) to 63% during the year 2024, and 75% in 2025.

It should be noted that if taxpayers do not comply voluntarily, measures are applied to suspend transactions on their bank accounts.

In 2025, the system functionalities were expanded to include new risk indicators aimed at identifying discrepancies in the data declared by economic operators in the VAT return, namely the non-declaration of fiscal invoices, as well as the cross-checking of information from fiscal invoices against the amounts declared in the VAT return for taxable supplies and deductible VAT.

Additionally, in the area of personal income tax administration, a risk indicator related to the declaration of income has just started to be applied in 2026. Systemic identification, assessment and treatment of tax compliance risks will further strengthen tax control and improve revenue collection.

Source: Information provided by Moldova (2026).

Virtual assistants

The use of virtual or digital assistants to help answer taxpayer questions and support self-service is common, as demonstrated by Table 3.4., which shows that half of administrations have virtual assistants, such as chatbots, in place to provide guidance on tax obligations. Uptake is strongest in North, South and West Europe and Asia. Where virtual assistants are available, they are most often based on pre-programmed rules, with 96% of administrations indicating that interactions follow predefined rules. At the same time, a smaller share of administrations (roughly one quarter) use AI-based capabilities to personalise interactions with taxpayers, with the highest adoption found in North, South and West Europe as well as East and South Asia. These more advanced systems can support more complex taxpayer queries, provide tailored responses, and improve performance over time through learning mechanisms.

Table 3.4. Availability of virtual assistants, 2025

Percentage of administrations with the respective process in place by region

Region	Virtual assistant(s), such as chatbots, are available	If yes, …
		Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers	Virtual assistant(s) uses other artificial intelligence to personalise interactions with taxpayers
AFR	24	100	0
AS-CW	60	100	0
AS-ES	60	92	33
EU-CE	43	100	17
EU-NSW	74	100	36
LAC	56	89	22
PAC	0	0	0
Average	50	96	24

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Artificial intelligence

AI is beginning to be used not only to power virtual assistants, but also to support a broader range of interactions between taxpayers and tax administrations. As shown in Table 3.5., 14% of administrations report using AI during taxpayer interactions beyond virtual assistants, indicating that adoption remains at an early stage.

Where AI is in use, its application varies significantly by region: North, South and West Europe and East and South Asia report the highest uptake with around 25%, applying AI to tasks such as suggesting responses to correspondence, assisting during live chats, and supporting taxpayers during the filing process.

Table 3.5. Use of AI during interactions with taxpayers (other than virtual assistants), 2025

Percentage of administrations with the respective process in place by region

Region	AI is used during interactions with taxpayers (other than virtual assistants)	If yes, type of interaction …
		To suggest potential responses for incoming correspondence	To assist tax officials during live chats with taxpayers	To assist taxpayers during the filing of returns	Other interactions
AFR	0	0	0	0	0
AS-CW	10	0	0	0	100
AS-ES	25	40	40	40	0
EU-CE	7	0	0	0	100
EU-NSW	26	20	20	40	40
LAC	13	100	0	50	100
PAC	0	0	0	0	0
Average	14	33	20	40	47

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.htm (accessed on 15 June 2026).

Pre-programmed and automated service responses

The use of pre-programmed and automated service responses can reduce burdens for the administration and reduce costs, while at the same time manage high volume of inquiries in a consistent and accurate manner throughout the day. As shown in Table 3.6., 54% of administrations offer services that rely on pre-programmed and automated responses during interactions with taxpayers, excluding virtual assistants.

Where such services are in place, they are most commonly used in telephone services, such as interactive voice response (IVR) systems (60%), and in return filing services (57%), reflecting areas where standardised processes and high transaction volumes lend themselves to automation. Automated responses are less frequently applied to taxpayer registration, payment services, and other interaction types, suggesting scope for further expansion as digital service models continue to evolve.

Overall, economies in Asia show the most extensive adoption, deploying automation across multiple interaction types, including telephone systems, registration, filing, and payment services.

Table 3.6. Pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants), 2025

Percentage of administrations with the respective process in place by region

Region	Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants)	If yes, type of service …
		Telephone services, such as interactive voice response (IVR) systems	Return filing services	Taxpayer registration services	Payment services	Other services
AFR	30	40	80	40	60	20
AS-CW	80	50	63	50	38	75
AS-ES	80	63	63	44	44	19
EU-CE	64	56	56	33	56	33
EU-NSW	58	55	55	9	18	36
LAC	38	83	33	50	17	33
PAC	0	0	0	0	0	0
Average	54	60	57	36	39	34

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Box 3.5. Examples – Enhancing taxpayer experience through AI

Ireland – Automating the categorisation of taxpayer queries

Revenue have improved the efficiency of their online portal, MyEnquiries, by utilising AI and Natural Language Processing (NLP) technology. Previously, this service required the taxpayer to categorise their queries via dropdown menus. Picking the correct categories was often difficult and confusing for taxpayers, resulting in most queries being submitted either as ‘general’ or to be incorrectly categorised.

To address this business and IT teams worked collaboratively to identify a range of customer enquiries, and then used these to train AI/NLP technology models to automate the categorisation task. The result is that the categorisation process is now automated when taxpayers submit queries, and the enquiry is routed to the appropriate subject matter experts for action. An AI model has been established which has significantly simplified the online interface.

The benefits of this project include:

• An uplift was achieved that boosted accuracy levels from under 65% when taxpayers were self-categorising, to 97% accuracy when done by AI.

• On average, autoclassification has reduced the overall routing time to the correct subject matter experts by over 24 hours.

• Simplifying the customer facing interface by removing layers of complicated drop-down menus such that a customer could now submit an enquiry to Revenue in ‘free text’ format without having to consider Tax categories and sub-categories.

• Encourages taxpayers to use digital first channels when contacting Revenue by making the submission of an enquiry much simpler.

• Drives more accurate classification of enquiries, gives more business insight into customer requirements, and allows for a more targeted response.

Korea – Enhancing taxpayer experience through AI-powered automated call services

The National Tax Service (NTS) of Korea introduced an AI-powered automated call service to address delays in responses to taxpayer calls caused by surges in inquiries during peak filing periods. The primary objective was to overcome the limitations of staff-based consultation services and improve administrative efficiency by redirecting simple and repetitive inquiries to digital channels.

Following a pilot phase in 2024, the service was fully deployed across all tax offices nationwide in 2025. Its scope was expanded beyond VAT and PIT to include high-demand areas such as the Earned Income Tax Credit (EITC) and year-end tax settlement assistance.

The system leverages NLP technology to analyse taxpayers’ voice inquiries and is integrated with internal databases to provide real-time, personalised responses. This represents a change from previous approaches in terms of service delivery and information provision.

In 2025, the AI system handled approximately 1.55 million out of 2.8 million total calls received by tax offices nationwide, reducing staff workload and supporting improved access to taxpayer services.

Furthermore, by providing uninterrupted 24/7 service throughout the year, the NTS has expanded the accessibility of its services and enabled more efficient allocation of administrative resources.

Sources: Information provided by Korea (2026) and OECD (2025), Tax Administration 2025: Comparative Information on OECD and other Advanced and Emerging Economies, https://doi.org/10.1787/cc015ce8-en.

Ensuring accessibility

As tax administrations continue to expand their online service offerings, it remains important to recognise that not all citizens are able to access or effectively use digital channels. Barriers may arise, for example, from limited access to the internet, lower levels of digital literacy, or specific accessibility needs. Maintaining appropriate offline service channels, providing information in alternative formats, and adopting inclusive design practices, such as compatibility with screen‑reading software or the availability of text‑to‑speech functions, can help to bridge these communication gaps and improve access to tax services. By ensuring that digital transformation remains inclusive, these efforts can contribute to greater trust in the tax system and help support voluntary compliance.

Despite the growing emphasis on online service delivery, most tax administrations continue to take steps to ensure accessibility for taxpayers who are unable to communicate digitally. As shown in Table 3.7., 85% of administrations offer specific approaches for taxpayers without online access with particularly high coverage in Latin America and the Caribbean (100%), Africa (94%), and East and South Asia (90%).

In addition, over 40% of administrations indicate that their online services are designed to be accessible to users with visual, auditory, motor or cognitive disabilities. Europe demonstrates strong commitments towards providing this opportunity, reaching over 70% coverage. Among administrations providing accessible online services, slightly more than 65% measure users’ perceptions of service quality.

Table 3.7. Ensuring accessibility of tax administration services, 2025

Percentage of administrations with the respective process in place by region

Region	Administration offers specific approaches to those that do not have online access	Taxpayers who have visual, auditory, motor or cognitive disabilities
		Administration ensures that its online services are available to a wide range of users including those users who have visual, auditory, motor or cognitive disabilities	If yes, administration measures how those taxpayers perceive the quality of the service offerings
AFR	94	6	100
AS-CW	70	60	50
AS-ES	90	35	63
EU-CE	71	71	60
EU-NSW	84	84	69
LAC	100	19	100
PAC	63	13	100
Average	85	44	67

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Box 3.6. Examples – Ensuring accessibility

Latvia – New services to support taxpayers not online

The Electronic Declaration System (EDS) was introduced in 2003 as a secure and convenient way to submit all tax reports, declarations, and other documents to the State Revenue Service (SRS) electronically.

The EDS is available to all taxpayers, and its main advantages are:

• Time savings;

• Higher data accuracy; and

• Improved data security.

To enable individuals who do not use online services to interact with the tax administration and submit information electronically, a service titled “Authorization for the Use of EDS E-services” was established in 2019 at Unified State and Municipal Customer Service Centres.

Currently, two types of services are provided:

• Submission of the annual income declaration; and

• Making changes to the electronic employee registry.

Individuals can visit a SRS customer service centre with paper documents, and an authorized SRS employee enters the information electronically. Data entry is performed using the "EDS Employee Workstation" solution within the EDS. In this way, the SRS ensures equal access to electronic services for all taxpayers, including those with limited digital skills or no access to digital tools.

South Africa – Mobile tax services

The South African Revenue Service (SARS) introduced mobile tax services for taxpayers without internet connectivity. Taxpayers who have basic standard mobile devices can send an SMS or a USSD request to SARS. USSD stands for Unstructured Supplementary Service Data and is a protocol used for interactive communication through text messaging. The USSD Service channel enables taxpayers to access key SARS services via basic mobile phones such as registering for Personal Income Tax (PIT) and a Taxpayer Identification Number (TIN).

For taxpayers using smart phones with internet connectivity, SARS has established a communication channel via a widely-used mobile communication app. This communication channel can be accessed by adding a specified number (available on their website). The channel provides general tax advice and responds to specific PIT queries including registration, statement of account, checking the TIN, checking refund status, audit status, notices of assessment and more.

Additionally, SARS MobiApp is a mobile channel to complete and submit income tax returns. It also facilitates e-payment and tax calculation, filing of returns, registration for e-filing, upload and submission of supporting documents, e-payments, access to notice of assessment, view of the income tax statement of account and more.

Sources: Information provided by Latvia (2026) and South Africa (2026).

Measuring taxpayer experience

As tax administrations place increasing emphasis on the provision of online services, most also measure the taxpayer experience with those services to help identify areas of concern, improve service quality, and increase user satisfaction. These measurements can also generate valuable insights into gaps in existing service delivery and emerging taxpayer expectations, informing the further development and refinement of digital services. It can also provide insights into gaps in service provision and new service expectations.

As highlighted in Table 3.8, 75% of administrations measure taxpayer experience in using online services. Central and West Asia and Central and East Europe show the strongest commitment, with all administrations in these regions conducting some form of measurement. Across all regions, surveys are the most widely used method, applied by 88% of administrations that measure taxpayer experience, closely followed by online feedback channels at 69%. Other approaches such as user testing, web analytics and interviews are used more selectively and vary significantly by region. Europe and Central and West Asia demonstrate relatively diversified measurement practices, while Africa, East and South Asia, and Latin America and the Caribbean rely more heavily on surveys and basic feedback mechanisms.

Table 3.8. Measuring taxpayer experience in using online services, 2025

Percentage of administrations with the respective process in place by region

Region	Administration measures taxpayer experience in using online services	If yes, approach used…
		Survey (online or paper)	Online feedback channels (other than survey)	User testing	Web analytics	Interview (phone or in-person)	Other
AFR	47	88	88	25	11	38	13
AS-CW	100	90	80	60	40	50	20
AS-ES	75	93	60	20	40	33	0
EU-CE	100	86	57	43	57	29	21
EU-NSW	79	87	67	67	47	60	7
LAC	88	86	79	14	21	50	0
PAC	13	0	0	0	0	0	100
Average	75	88	69	40	40	43	10

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Box 3.7. Singapore – GenAI-powered service quality monitoring for enhanced taxpayer interactions

Since April 2025, the Inland Revenue Authority of Singapore (IRAS) has launched an intelligent Service Quality Monitoring (SQM) application that leverages Generative AI (GenAI) to transform how IRAS monitors and improves taxpayer service interactions. This in-house GenAI-powered solution seeks to address the challenge of monitoring 300 000 live chat sessions that officers interacted with taxpayers annually, moving from selecting a fraction through random sampling to achieving comprehensive 100% monitoring.

SQM's core strength lies in its contextual understanding capabilities, supported by Large Language Models (LLMs) that can comprehend entire conversations rather than relying on keyword detection or supervised learning. This approach improves the robustness of the SQM solution and minimises the reliance on training data, mitigating common challenges posed by the more conventional methods. The SQM application intelligently evaluates officers’ responses to taxpayers’ queries against IRAS' service attributes, i.e., Assurance, Clarity, Empathy, Expertise (or “ACE2”). In doing so, SQM provides valuable insights into whether officers are demonstrating the expected service attributes during their interactions with taxpayers. Where service attributes fall short, SQM flags them for officers to receive targeted training and development.

With the SQM fully developed in-house, the solution delivers bespoke capabilities unavailable in off-the-shelf products. Its design also aims to ensure adaptability to future needs, avoiding the significant costs associated with procuring and customising commercial alternatives. SQM exemplifies organisational AI commitment through a collaborative development approach between the technical teams and the business units, building trust and capabilities in AI across the organisation. Taxpayers benefit from consistently high service quality as every interaction receives systematic review, ensuring improved service delivery and better taxpayer experience with IRAS.

Source: Information provided by Singapore (2026).

Reports in the OECD’s Tax Administration Series contain numerous examples provided by tax administrations regarding developments in online services, ensuring accessibility and measuring taxpayer experience, see Tax Administration 2025 (OECD, 2025[3]) and previous editions.

Embedding services in taxpayer’s natural systems

By embedding services and processes within the natural systems used by citizens and businesses as part of their daily activities, tax administrations can make compliance more seamless and less burdensome. This approach allows taxpayers to meet their obligations more easily, while reducing administrative burdens and limiting data entry errors through greater automation and reuse of information. As many of these natural systems are developed and maintained by third party software providers, tax administrations are increasingly fostering collaboration with these developers to expand available services. This collaboration can enable new forms of interaction, such as the prefilling of tax returns or the real time validation of data, further simplifying compliance.

Integrating tax interactions into third party systems

The technical connection between tax administration systems and taxpayers’ natural systems is typically enabled through APIs. APIs facilitate secure and standardised communication between systems, allowing data to be exchanged and services to be delivered without granting direct access to underlying systems. Their use supports interoperability, scalability, and security, and is a key enabler of embedding tax processes into broader digital ecosystems. Table 3.9. shows that around 80% of tax administrations are developing APIs, with universal adoption in Africa and Central and West Asia. Among those administrations, just under 60% make a library of APIs publicly available for third-party use, facilitating external integration and reuse. Further, as part of the process of developing APIs, 65% of administrations engage in co-creation with third parties as part of the API development process.

Table 3.9. Development of APIs, 2025

Percentage of administrations with the respective process in place by region

Region	Administration develops APIs	If yes, …
		Administration makes a library of APIs publicly available for third party use	Administration engages in co-creation of APIs with third parties
AFR	100	53	71
AS-CW	100	50	60
AS-ES	80	38	50
EU-CE	79	73	73
EU-NSW	79	87	73
LAC	81	54	69
PAC	13	0	100
Average	81	59	66

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Table 3.10. illustrates for which type of interactions tax administrations have published APIs. APIs are most commonly available for core interactions across all three-tax type: filing tax returns, making tax payments, and registering for tax. On average, administrations show approximately 40–50% API coverage for those interactions.

Across regions, the rollout of APIs supporting service development is slightly different. In Africa, Asia and Latin America and the Caribbean APIs for making payments are the most common across the three tax types, whereas in Europe this is the case for filing tax returns.

APIs are less frequently published for more complex or case-specific interactions, such as requesting extensions of filing or payment deadlines or arranging tax payment plans. In this respect, the ITTI database (OECD et al., 2025[2]) contains information regarding additional types of interactions.

Table 3.10. Interactions for which administrations have published APIs, 2025

Percentage of administrations with the respective process in place by region

Region	Registering for tax			Filing tax returns			Making tax payments			Requesting extensions of deadlines			Asking for tax payment arrangements
	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT	PIT	CIT	VAT
AFR	47	47	53	36	29	36	53	53	59	6	6	12	6	6	12
AS-CW	29	44	44	29	22	44	75	60	50	0	0	0	0	0	0
AS-ES	40	38	38	40	50	50	53	53	57	13	6	7	7	6	14
EU-CE	18	27	46	55	64	64	18	18	18	9	9	9	9	9	18
EU-NSW	53	40	40	67	67	67	47	47	47	20	20	20	13	13	13
LAC	31	42	25	46	42	42	54	50	50	8	8	17	23	17	33
PAC	0	0	0	0	0	100	0	0	0	0	0	0	0	0	0
Average	39	40	40	48	48	53	49	48	47	12	11	12	12	11	16

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

The OECD report Unlocking the Digital Economy: A Guide to Implementing Application Programming Interfaces in Government (OECD, 2019[4]) provides an overview of the practices, techniques and standards used to deliver services for taxpayers through APIs. In addition, reports in the OECD’s Tax Administration Series contain numerous examples of API developments in tax administration, see Tax Administration 2025 (OECD, 2025[3]) and previous editions.

In addition, the 2022 OECD report Towards Seamless Taxation: Supporting SMEs to Get Tax Right (OECD, 2022[5]) examines how tax administrations are working to integrate taxation processes into SME taxpayers’ natural systems and identifies some of the key benefits and considerations.

Creating software packages for use by taxpayers

In addition to embedding services within existing third-party systems, some tax administrations have begun to develop their own digital tools that function as natural systems for taxpayers. These may include software solutions for record keeping, the creation and conversion of electronic files and forms, and the preparation or pre-filling of returns. Such tools can incorporate guidance and validation features, enhance accessibility, and improve integration with tax administration systems. In doing so, they can help reduce errors, lower compliance burdens, and support improved compliance outcomes, while also increasing the consistency and quality of taxpayer interactions.

As can be seen in Table 3.11. and Table 3.12., tax administrations do this by themselves or in partnership with third parties. The data shows that tax administrations most frequently develop return‑filing software, with an average of 50% across regions. Latin America and the Caribbean lead in this area, with over 80% of administrations providing their own filing tools, followed by Central and West Asia and Central and East Europe.

Invoicing and other supporting software are also common in several regions, particularly Latin America and Central and West Asia, which report the highest levels of software creation across multiple categories. By contrast, the creation of bookkeeping, accounting, and payroll software remains far less widespread globally, with averages of 14%, reflecting a more limited role for administrations in supplying tools traditionally provided by the private sector.

Table 3.11. Software created by the administration, 2025

Percentage of administrations with the respective process in place by region

Region	Types of software
	Bookkeeping and accounting software	Payroll software	Invoicing software	Return-filing software	Other software
AFR	18	6	41	47	35
AS-CW	30	11	44	60	56
AS-ES	10	20	20	55	25
EU-CE	7	7	36	57	43
EU-NSW	5	11	21	37	26
LAC	25	31	50	81	56
PAC	0	0	0	0	13
Average	14	14	31	50	36

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

Third‑party partnerships in software development are relatively common across tax administrations, with particularly strong engagement in Africa and Latin America and the Caribbean, where collaboration rates exceed 40% for most software types. These regions show especially high partnership levels for invoicing software, reaching 65% in Africa and 56% in Latin America. Partnership levels are more modest in Europe and Asia, where collaboration tends to be concentrated around return‑filing software.

On average, third-party partnerships in software development are most common for return‑filing software (39%) and invoicing solutions (31%).

Table 3.12. Third-party partnerships in software development, 2025

Percentage of administrations with the respective process in place by region

Region	Types of software
	Bookkeeping and accounting software	Payroll software	Invoicing software	Return-filing software	Other software
AFR	47	41	65	47	41
AS-CW	20	0	20	10	10
AS-ES	10	15	20	45	15
EU-CE	29	29	21	43	43
EU-NSW	11	16	16	26	26
LAC	44	31	56	63	44
PAC	13	13	0	13	25
Average	25	22	31	39	31

Note: AFR – Africa, AS-CW – Central and West Asia, AS-ES – East and South Asia, EU-CE – Central and East Europe, EU-NSW – North, South and West Europe, LAC – Latin America and the Caribbean, PAC – Pacific Islands.

Source: OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).

References

[3] OECD (2025), Tax Administration 2025: Comparative Information on OECD and other Advanced and Emerging Economies, OECD Publishing, Paris, https://doi.org/10.1787/cc015ce8-en.

[5] OECD (2022), Towards Seamless Taxation: Supporting SMEs to Get Tax Right, OECD Publishing, Paris, https://doi.org/10.1787/656c89ab-en.

[1] OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration, OECD Publishing, Paris, https://doi.org/10.1787/ca274cc5-en.

[4] OECD (2019), Unlocking the Digital Economy: A Guide to Implementing Application Programming Interfaces in Government, OECD Publishing, Paris, https://doi.org/10.1787/56697aa7-en.

[2] OECD et al. (2025), Inventory of Tax Technology Initiatives, https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html (accessed on 15 June 2026).