Tax Administration 3.0: The Digital Transformation of Tax Administration
Published 8 December 2020
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This discussion document by the Forum on Tax Administration (FTA) sets out a vision for the digital transformation of tax administration, under which taxation becomes more of a seamless and frictionless process over time. The intention of this discussion paper, requested by Commissioners at the 2019 OECD Forum on Tax Administration Plenary in Santiago, is to stimulate debate and conversation, both on the vision and its component building blocks.
Digital transformation of tax administration is a journey which will take many years and requires many pieces to fit together to realise the full benefits. This includes co-development of many of the building blocks of future tax administration with other parts of government, with private sector actors and internationally.
It is hoped that this will lead to the establishment of a common language, framework and end-point, which will assist tax administrations in their individual and collective consideration of the digital transformation journey. It is envisaged that the next step will be to develop a roadmap identifying the priority areas for future Forum on Tax Administration work.
Other OECD work on Digital Transformation
OECD Going Digital project
Selected publications by the Forum on Tax Administration
- Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government (OECD 2019)
- Implementing Online Cash Registers: Benefits, Considerations and Guidance (OECD 2019)
- The Sharing and Gig Economy: Effective Taxation of Platform Sellers (OECD 2019)
Selected publications by the OECD Going Digital project
- Going Digital: Shaping Policies, Improving Lives (OECD 2019)
- Measuring the Digital Transformation: A Roadmap for the Future (OECD 2019)
TAX ADMINISTRATION 3.0 – ACTION PLAN UPDATE (January 2022)
This short report provides an update on progress on the various Actions undertaken by the FTA in 2021 following the publication of the Tax Administration 3.0 report in December 2020. Taken together, these Actions are intended to assist tax administrations in their consideration of the next steps towards digital transformation, including through maturity assessments, exploration of potential international solutions, capacity building and knowledge sharing.
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- Press release: Heads of tax administration agree global actions to meet the current economic and administrative challenges (08/12/2020)
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