Using cross-country data, this note explores the potential impact of selected digital technologies on tax collection and compliance. The analysis makes use of m
This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin
This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use
This publication sets out considerations for policymakers embarking on planning and implementing a digital transformation of tax administration. Digitalization