Tax Administration 3.0

OECD Report on Digital Transformation of Tax Administration

OECD recently published a report by Tax Administration entitled “Tax Administration 3.0: The Digital Transformation of Tax Administration”. It is a discussion paper setting out a different model of tax administration, enabled and in fact called for, as a result of increasing digitalization of the economy and of society in general.


The FTA envisions a “paradigm shift”, involving a break with the current approach which relies on active, and sometimes burdensome voluntary compliance by taxpayers and on resource-intensive investigations and audits to address non-compliance. Instead it outlines an approach moving tax processes into the different systems that taxpayers use to run their businesses, undertake transactions and communicate – their “natural systems”.

We believe it will be important for taxpayers to understand the digitalization agenda that tax authorities will be advancing over the next few years. This report is an important discussion document, intended to stimulate the debate towards a more digital future for Tax Administration, and as such an important insight into what we as tax professionals can expect in the future.
You can find the report here.

We are happy to discuss the content of the report and the practical steps you might take in response in your company.

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