Foreword 3

Acknowledgements 4

Reader’s guide 8

Abbreviations and acronyms 11

Executive summary 14

Towards Tax Administration 3.0 17

  References 20

Digital identity 21

  Digital identity usage 22

  Authentication methods 28

  Innovations 31

  References 32

  Note 32

Taxpayer touchpoints 33

  The importance of taxpayer touchpoints 34

  Online services 34

  Embedding services in taxpayer’s natural systems 49

  References 52

Data management and standards 53

  Data governance 54

  Data collection 58

  Data sharing 69

  Data analytics 74

  Innovations 79

  References 80

  Note 80

Tax rule management and application 81

  Machine-readable tax law 82

  Assurance frameworks 83

  Automated registration and deregistration 85

  Third-party withholding 86

  Artificial intelligence 87

  Innovations 91

  References 92

New skill sets 93

  Shifting skill sets 94

  Skill identification and mapping 95

  Digital culture 97

  References 100

Governance frameworks 101

  Digital transformation strategy 102

  Digital transformation governance 107

  References 109