英文_OECD_税务管理数字化和数字化转型举措_52页_2mb

Summary of Tax Administration Digitalisation and Digital Transformation Initiatives

Core Content

This document provides an overview of the digitalisation and digital transformation initiatives undertaken by tax administrations across 54 OECD Forum on Tax Administration (FTA) members. It is based on data from the Inventory of Tax Technology Initiatives (OECD et al., 2024), which was collected through the 2024 Global Survey on Digitalisation. The publication highlights the progress made in various areas of digital transformation and identifies opportunities for future collaboration.

The report is structured around the OECD's Tax Administration 3.0 vision, which outlines six key building blocks for the digital transformation of tax administration:

1. Digital identity
2. Taxpayer touchpoints
3. Data management and standards
4. Tax rule management and application
5. New skill sets
6. Governance frameworks

The report serves as a reference for tax administration analysts, strategists, and senior officials to understand global trends and consider potential reforms.

Main Viewpoints

1. Digital Identity

• Adoption: Nearly all FTA members have implemented digital identity systems for individuals and businesses.
• Authentication: A variety of authentication methods are used, including multi-factor authentication and biometric verification.
• Authorisation: Authorisation processes are in place to manage access to secure digital services.
• Interoperability: Digital identities are increasingly interoperable across government bodies and private sectors, with 65% of administrations already enabling foreign identity system connections.
• Usage: Over 81% of individuals and 86.5% of businesses use digital identities to access secure digital services.

2. Taxpayer Touchpoints

• Online Services: Most tax administrations offer a wide range of online services, including automated responses and virtual assistants.
• Integration: Tax services are being embedded into broader government and third-party systems, enhancing the user experience.
• Accessibility: Efforts are being made to ensure that online services are accessible to all taxpayers, including those with disabilities.

3. Data Management and Standards

• Governance: Data governance is a key focus, ensuring data quality, security, and privacy.
• Collection: Tax administrations increasingly collect data directly from taxpayer business systems and third parties, with 80% reporting such practices.
• Sharing: Internal and cross-government data sharing is widespread, with 75% of administrations sharing data with non-government third parties.
• Analytics: Data analytics is being used to improve decision-making and taxpayer services, with 40% of administrations using big data for analytical purposes.

4. Tax Rule Management and Application

• Machine-Readable Tax Law: Over 70% of administrations have implemented machine-readable tax law to improve compliance and efficiency.
• Automated Processes: Automated registration and deregistration of taxpayers are being used by more than 80% of administrations.
• Third Party Withholding: Over 70% of administrations have adopted third-party withholding mechanisms to improve tax collection.
• Artificial Intelligence: AI is being used in compliance management, risk assessment, and virtual assistants, with over 70% of administrations employing AI in these areas.

5. New Skill Sets

• Skill Mapping: Over 25% of administrations have identified the skills required for a successful digital transformation.
• Collaboration: Many administrations are collaborating with external partners and other government bodies to improve staff skills.
• Digital Culture: A digital culture is being developed to support innovation and change within tax administrations.

6. Governance Frameworks

• Strategy Development: Nearly 80% of administrations have developed a digital transformation strategy.
• Governance Bodies: Close to 80% of administrations have a senior management governance body in place to oversee the transformation process.
• Implementation: Governance frameworks are crucial for ensuring the smooth and effective implementation of digital transformation initiatives.

Key Information

• Digital Identity: A foundational element for secure online interactions, with most administrations using existing systems rather than creating new ones.
• Online Services: Tax administrations are increasingly offering online services that are integrated with broader government systems and third-party platforms.
• Data Analytics: The use of data analytics and big data is growing, enabling more efficient and effective tax administration.
• AI Adoption: AI is being used in a variety of areas, including fraud detection, risk assessment, and virtual assistance.
• Skill Development: Digital skills are becoming essential for tax administration staff, with a focus on training and collaboration.
• Governance: Strong governance structures are being established to guide and manage the digital transformation process.

Conclusion

The report demonstrates that FTA members have made significant progress in their digital transformation efforts. Digital identity, online services, data management, and AI are central to these initiatives. While challenges remain, the data suggests that tax administrations are increasingly adopting a digital-first approach, with a strong emphasis on interoperability, accessibility, and the development of new skill sets and governance frameworks. The publication aims to support further reforms and collaboration in the tax administration sector.