The OECD’s “Tax Administration 3.0” report advocates modernising tax systems by integrating them into taxpayers’ digital systems for improved compliance and real-time efficiency.
The OECD has published Tax Administration 3.0: From Vision to Strategy, a strategic report by the Forum on Tax Administration that outlines how tax authorities can modernise by embedding tax processes into digital platforms already used by taxpayers, such as payroll and business systems.
The new approach aims to align tax collection with real-time economic activity, helping reduce errors, improve compliance, and increase efficiency. It promotes decentralising tax processes into the systems people already use for business and transactions.
The report calls for gradual changes and close cooperation between tax administrations and public and private system providers. A working group under the Forum on Tax Administration will support countries with strategic advice, real-world examples, and regular updates.
