Administration & transparency / Overview
Tax Administration 3.0
A vision for the digital transformation of tax administration and its connection with the systems taxpayers already use.
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The T&M reading note
Why it deserves your time
A useful conceptual starting point for thinking about administration beyond online forms.
A suggested 15-minute first pass
Where to begin
- Read the digital-transformation vision.
- Explore the building blocks and natural-systems approach.
- Use more recent country evidence for implementation progress.
Read this edition in context
Foundational 2020 vision, not a claim that all tax administrations have achieved this model.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.oecd.org Catalogue review: 2026-10-13