Published 22 June 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.
Analytics is increasingly becoming a common and integrated part of tax administrations across the world, in developed and developing countries alike, being used in strategic as well as operative usage areas. The FTA Analytics Community of Interest and the FTA Secretariat have therefore developed the Analytics Maturity Model. The model can aid tax administrations in assessing their analytics usage and capability, providing insight into current status and identifying areas of weaknesses as well as strengths.
The model is organised around the strategic and operational perspectives of analytics. To assist in the understanding of what a given level of maturity means, a set of indicative attributes is contained under each maturity level. In addition to the model itself, the report offers guidance for how to perform a self-assessment based on the model. It also summarises the anonymised results from the over forty administrations that have participated in the piloting process, as an aid to understanding the current status of analytics use and capabilities in tax administrations.