Tax Administration 3.0: The Digital Transformation of Tax Administration

This report 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.

08 Dec 2020 73 pages English Also available in: French, Spanish

https://doi.org/10.1787/ca274cc5-en 9789264643512 (PDF)

Author(s): OECD