Overview of the OECD Digital Transformation Maturity Model

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Foreword

The OECD Tax Administration Maturity Model Series sets out descriptions of capabilities and performance of tax functions or sets of activities performed by tax administrations across five discrete maturity levels. These series intend to provide tax administrations with a tool to allow them to self-assess their current level of maturity and to facilitate consideration of future strategy, depending on a tax administration’s unique circumstances and priorities.

The Digital Transformation Maturity Model (DTMM) covers the key building blocks of future tax administration. This model is one of the first outputs following the OECD publication of the Tax Administration 3.0 Vision in 2020^[1]. Digital transformation is centered on the increasing migration of taxation processes into taxpayers’ natural systems, i.e., the systems they use in their daily lives and/or businesses^[2].

Forum on Tax Administration (FTA) Advisory and Drafting Group, led by the Inland Revenue Authority of Singapore, developed this model. They published the first version of the document outlining the Digital Transformation Maturity Model on 16 December 2021. Most current version includes the results of 55 tax administration self-assessments, 25 of which were added as updates to the 30 ones included in the 2021 version. OECD published the latest update to the report in September 2022^[3].

Executive Summary

Maturity models are a common tool, often used on a self-assessment basis, to help an organization understand its current level of capability in a particular functional, strategic, or organizational area and the type of changes that would be likely to enable the organization to reach a higher level of maturity.

The Digital Transformation Maturity Model covers the Tax Administration 3.0 building block paths of growth and transformation (OECD, 2020).

This report comprises three chapters:

• Chapter 1: Using the Digital Transformation Maturity Model. Chapter 1 summarizes the model and explains how to use it, focusing on productive discussions within the tax administration.
• Chapter 2: Results of self-assessments. This chapter sets out the anonymized results of the self-assessments undertaken by tax administrations.
• Chapter 3: The full Digital Transformation Maturity Model. The chapter contains the model which can be used by tax administrations for self-assessment purposes and, following the anonymized collation of results, for international comparisons.

Using the Digital Transformation Maturity Model

General Context

Maturity models are descriptive and often not based on metrics. Instead, they focus on the overall processes and the outcomes of those processes. Some metrics may indicate the outcome (good or bad), but they do not show how that outcome was achieved or adapted to changes in external conditions.

The same judgment with the optimal level of the model cannot be applied to each tax administration. There is no one-size-fits-all or detailed method that is preferable to another in all circumstances.

Maturity Levels

The Model sets out five levels of maturity. The five levels approach provides for clear distinctions in the criteria. At the same time, the distinctions are not so great that facilitate tax administrations to see the pathway to higher levels of maturity.

The five levels are:

• Emerging: this level is intended to represent tax administrations that have already developed to a certain extent but can make further significant progress in digitalization. Descriptions at this level focus on what is there rather than what is not there.
• Progressing: this level is intended to represent tax administrations that have implemented or are in the process of implementing digitization reforms to approximate the average level of advanced tax administrations.
• Established: this level is intended to represent where many advanced tax administrations, such as FTA members, might be expected to cluster.
• Leading: this level aims to represent the cutting edge of what is generally possible at present through actions by the tax administration itself, with some collaboration with stakeholders.
• Aspirational: this level aims to look at what might be possible in the long-term moving towards more seamless and increasingly real-time tax administration, described in the Tax Administration 3.0 Vision (OECD, 2020). No tax administrations currently are expected to be consistently at this level since in some cases it requires extensive cooperation external to the tax administration (such as whole-of-society approaches, access to a wide range of data sources, extensive use of artificial intelligence (AI), etc.).

The layout of the Digital Transformation Maturity Model

The Digital Transformation Maturity Model consists of six main themes. These themes mirror the set of Tax Administration 3.0 Building Blocks (see Figure 1 below):

• Digital Identity
• Taxpayer Touchpoints
• Data Management and Standards
• Tax Rule Management and Application
• New Skill Sets
• Governance Frameworks

To help understand a particular level of maturity, a set (usually 2 or 3) of indicative (non-determinative) attributes are included in each of the six Maturity Model tables in Section 3. The terms are intended to reflect in a general form what might be expected at a particular maturity level that will be different from the level below. Not all indicative attributes below a certain maturity level will necessarily be present in a particular tax administration. A tax administration may not adapt to all elements of a particular attribute.

How to Use the Maturity Model

To be effective, the Digital Transformation Maturity Model should be completed as objectively as possible. Experience with using the model suggests the following key considerations for the self-assessment discussion:

• Sufficient time should be allowed for the self-assessment discussion. In practice, concerted discussions may take from a few hours to more than a day.
• A range of staff with responsibilities related to digital transformation, across grades and functions, should be involved in the self-assessment.
• Someone outside of the management chain should be asked to be responsible for the overall management of digitalization and digital transformation to facilitate the discussions. This person should understand how to process the self-assessment against the model.
• Consideration should be given to how to reach a view where there is a division within the self-assessment group on the appropriate assessment of maturity.
• In addition, consideration should be given to involving staff from various tax administration functions to provide insights from their different perspectives.

Recording of self-assessments

Participation in the maturity model is advised for a wide range of private and corporate taxpayers. However, the focus could be on a specific group of taxpayers.

The tax administrations are advised to evaluate only indicative attributes. Most of the indicative attributes are divided into two or three storylines. In self-assessing the maturity level for that attribute, these storylines should be taken together, and an overall judgment reached based on the weight attached to the different elements by the administration.

The results of self-assessments are kept anonymous because it helps to ensure that administrations are not influenced in their use of the Maturity Model by concerns about external perceptions and is intended to reinforce its primary purpose as a self-assessment tool for informing an administration’s future strategy. Administrations wishing to speak to peers for knowledge-sharing purposes (for example, where they are at a “Leading” or “Aspirational” level) may request the Secretariat to contact that peer for agreement to put them in touch.

Results of Self-Assessments

The Digital Transformation Maturity Model was tested in a pilot project. It involved self-assessments by tax administrations from FTA countries and non-FTA countries. The feedback from the pilot test was then incorporated into the model. Below, you can find the summary of the results from tax administrations’ self-assessments.

The self-assessment record sheets received from 55 tax administrations. It shows that the majority assess the maturity of their Digital Transformation functions at “Established” level. Figure 2 illustrates the average score for each of the thirteen indicative attributes of the Maturity Model. The Established level is indicated by the digit ‘3’, and Aspirational by a ‘5’.

The detailed results are contained in the heat map in Figure 3. The map shows how each of the 55 tax administrations scored across the indicative attributes.

The heatmap shows that the “Established” level was chosen in 52% of possible cases followed by “Progressing” in 26%. In 17% of the cases, administrations chose the “Leading” level, in 3% of the cases “Emerging”, and in only 2% of the possible cases, the administrations chose “Aspirational”.

These results are in line with the expected clustering around the “Established” category at the time of the building of the Maturity Model. There is currently no need to adjust the model as the results meet expectations. In the future, however, the model will be recalibrated and adapted to new challenges and circumstances as it is expected that more and more tax administrations are expected to carry out self-assessments at higher maturity levels.

Self-assessment Process

According to most of the participants, the maturity model was easy to use during the pilot process.

Based on the record sheet submissions from tax administrations the average number of digital transformation professionals in the group involved in the self-assessment was twelve (12). 93% of tax administrations reported involving officials from other areas of the tax administration. In addition, nearly two-thirds (62%) of the administrations reported using a facilitator to lead discussions.

The average time required to complete the self-assessment for FTA members was twenty-four (24) hours (with significant time differences of a minimum of one (1) hour and a maximum of one hundred and twenty (120) hours).

The Digital Transformation Maturity Model

As mentioned above, the Digital Transformation Maturity Model consists of six main themes (building blocks). To help understand a particular maturity level associated with each theme, a set (usually 2 or 3) of indicative (non-determinative) attributes are included in each of the six Maturity Model tables. To facilitate the perception below we present the tables with a brief description of each theme and a summary of certain selective characteristics associated with the respective maturity level. The Maturity Model tables with a complete description of each theme through indicative attributes can be found in the original document published by the OECD^[4].

Digital Identity

Emerging	Progressing	Established	Leading	Aspirational
Identity as a taxpayer is established by the tax administration through the verification of documentary evidence. A TIN is created to identify the taxpayer for internal tax administration processes which remain largely within silos. There are very limited options for self-service, although electronic submission of forms is increasingly possible.	For the majority of taxpayers, the administration creates basic digital identities, which include TINs. Taxpayers are provided with credentials (often TIN and a password) which enable access to basic self-service options and communications between the administration and taxpayer, including online filing and payment. The administration is using TINs to improve the digital joining-up of data within the administration, as well as engaging with other parts of the government on data-sharing options.	More complex digital identities are created by tax administrations to access online services. TIN and password are no longer the only attributes to authenticate taxpayers as a range of attributes are combined to create a more secure access to the digital identity, allowing the administration to provide more self-service options. Digital identity has become a key enabler of joined-up tax administration and governmental processes and taxpayer self-service.	Individuals can use their digital identity to unlock services in different roles and (business) contexts. There is a shared digital identity vision across government, as well as increasing collaboration with private sector partners. Digital identity supports a wide range of public/private service delivery and exchange of data. While the tax administration still centralizes some data, increasingly taxation processes are built into taxpayers’ natural systems, making transactions more convenient and increasingly seamless, enabled by secure digital identity.	Whole-of-society digital identity is being developed and implemented allowing for comprehensive joining up across the public and private sectors. Digital identity supports taxation processes, including secure (near) real-time tax accounts, which are embedded into taxpayers’ natural systems. The digital identity system is designed to facilitate international interoperability, supporting seamless usage of a digital identity in different public/private contexts and responsibilities.

As we see in the table above, at the Emerging Level, the identity of a taxpayer is performed through the verification of documentary evidence only. Issuing a TIN can take several days to issue and is used for tax administration purposes only.

At the Progressing Level, tax registration is still possible after the general registration of business. However, there are beginning joint processes with other branches of government, so that common ID numbers can be used. Risky requests for refunds and changes to personal information are still applied on paper.

The Established Level is mainly characterized by the engagement of tax administration with various online platforms to encourage tax registration. Creating a digital identity is a generally digitized process, and a wide range of tax services are available for taxpayers.

At the Leading Level, other government agencies can create digital identities for the respective life events which are further used by the tax administration. Furthermore, at this level, the tax administration is fully engaged with the implementation of a government digital identities strategy.

Finally, the most advanced Aspirational Level assumes the existence of the digital identity system for the entire society that supports taxation and many other processes across the private and public sectors, allowing the integration of tax processes into the natural systems of taxpayers. Taxpayers have a high degree of control over their digital identity.

Taxpayer Touchpoints

Emerging	Progressing	Established	Leading	Aspirational
General information and downloadable forms are provided on the administration’s website, although this can be difficult to navigate and may not be regularly updated. Many interactions can only be performed through tax offices and/or on paper.	A professionally designed website and call centers are the primary means of interaction with the tax administration. Some self-service options for e-filing and payment are available, although many interactions still require paper or in-person contact.	Taxpayer portals and direct connections with business management systems are increasingly used, with e-services available for the main interactions with the tax administration. Personalized interactions are increasingly done electronically, and the use of self-service solutions is growing.	Taxpayer accounts and embedded functions in business software are increasingly a one-stop-shop for interaction with the tax administration. The number of tax administration processes and related touchpoints capable of being integrated into taxpayer natural systems is increasing, as a suite of APIs has been developed.	In most cases, taxpayer touchpoints are fully integrated into taxpayers’ systems with increasing use of AI to help in dealing with ambiguities and anomalies. Taxpayer touchpoints are increasingly usable in cross-border situations.

Taxpayer touchpoints evolve significantly until they reach the Aspirational Level. In the beginning, most interactions of the tax administration with taxpayers are performed solely at the tax office.

At the Aspirational Level, we see that taxpayer touchpoints are being incorporated into taxpayers’ systems with increasing integration with Artificial Intelligence support. As taxpayer touchpoint types shift to tax websites and call centers, there is an increasing use of personalized communications through taxpayer portals and web chat facilities.

The Leading Level presents taxpayer accounts as touchpoints for taxpayers who are also valued via mobile applications.

Data Management and Standards

Emerging	Progressing	Established	Leading	Aspirational
Data management processes are carried out within tax administration functions rather than centrally, leading to inconsistencies in the use of data and data standards as well as issues with data quality. Some parts of the administration are more advanced in their use of digital data, although there remains a lot of paper-based processing. Training in data protection is provided, but implementation in practice is patchy.	Data management processes are centrally defined, and most data is stored in digital form, including some third-party data. Not all functional systems within the administration can access all administration databases, leading to some fragmentation and data quality issues. Data analytics is increasingly used to support risk assessment and auditing. Data protection is taken seriously throughout the administration, although there are some known weaknesses in the application.	The administration has a joined-up data management system that can be accessed and updated by all administration functions. Data exchange standards are in place and the administration has access to an increasing number of government and third-party data sources, including bulk data. A data quality framework is in place. Increasing use is made of analytics to support administration capabilities. First aspects of data security are digitized with data access and usage partially logged and monitored.	The administration’s data sources cover most tax-relevant information and are increasingly entered directly into administration systems via machine-to-machine processes, such as APIs. While bulk data is still used by the administration in some processes, more attention is being given to the incorporation of tax processes into taxpayers’ natural systems. AI is increasingly used to support analytics processes. Access and use of taxpayer data are continuously monitored by digitized tax administration systems with real-time flagging of issues.	Increasingly, taxation processes are embedded within taxpayers’ and third parties’ systems with assurance processes built into those systems as well as options for tax administrations to carry out remote audits supported by AI. Increased use of global open standards reduces taxpayer costs and provides for more seamless cross-border taxation processes. Taxpayer trust in the use of data is enhanced by taxpayers’ ability to understand the use of data and to allow or restrict access. AI is increasingly used to prevent unauthorized use of data in real-time.

In Data Management and Standards, such indicative attributes as data availability and standards, data security, and privacy are used.

At the Emerging Level, there is a high risk of data leaks because of poor data security. Data Management is provided within each tax function separately and only after that, it is centralized. Significant manual work is required to check and input data, as much of the data storage is paper-based.

Some changes occur at the Progressing Level when a data protection culture is developing and access management requirements are communicated to relevant staff.

At the Established Level, data privacy and security are an important part of management and risk management training. Data on individual taxpayers is digitally available to relevant tax administration functions for supporting service delivery and auditing.

The Leading Level assumes that taxable income is reported to the tax administration supported by a suite of APIs. An increasing number of processes are being incorporated into taxpayers’ natural systems. A strong data protection culture supports public trust in data usage and exchange.

The Aspirational Level is such a level of maturity where substantial amounts of data are gathered from taxpayers’ natural systems based on real-time outputs and data protection risks are managed in real-time through AI-enabled systems. At this level, tax administration has become an integral part of governmental services and processes.

Tax Rule Management and Application

Emerging	Progressing	Established	Leading	Aspirational
The tax administration is not generally involved in the development of tax law, although it does provide downstream feedback to policymakers. Tax law is often hard to administer and frequent legal changes place burdens on taxpayers and create tax uncertainty. The administration produces guidance on the application of tax law in common circumstances. Assurance is mainly done through individual audits and trends identified in functional areas.	The tax administration is increasingly involved in the development of tax law to help ensure administrability and to identify major implementation issues for taxpayers. The administration proactively produces extensive guidance and engages with taxpayer representatives on possible improvements in tax administration systems. Analytics is increasingly used for high-level assurance of the application of tax rules in addition to individual audits and identification of trends.	The tax administration is heavily involved in the development of tax law and seeks to address issues of implementation, compliance burdens, and tax certainty upfront. The administration uses sophisticated analytics to detect non-compliance and measures overall tax administration performance and taxpayer patterns and behaviors. Co-creation with developers of software implementing tax law is increasingly being explored as well as the publication of some tax administration APIs.	Co-creation of tax law with policymakers and stakeholders is the norm. The law increasingly provides for greater standardization of some processes, including within taxpayers’ natural systems, to enable more seamless outcomes and interactions. Advanced data analytics are increasingly used for tax law assurance purposes. A framework for the development of machine-readable rules-as-code legislation is being explored.	Tax law is increasingly being designed via a rules-as-code principle, allowing for direct importation into taxpayers’ natural systems. There is a transparency and testing framework in place, supported using AI. Assurance that taxpayers’ systems have implemented tax law correctly is increasingly done through remote processes involving AI, as is the identification and resolution of remaining areas of tax uncertainty.

At the Emerging Level, tax law is developed by policymakers. The administration does not participate in the development of tax legislation. To understand how the law should be applied, taxpayers must turn to the administration, which can often provide uncertain advice and therefore not clarify the matter.

Moving to the next (Progressing) level, we can see the tax administration participate in drafting the law process by addressing major loopholes and areas of tax uncertainty. For the purposes of input in tax proposals, the administration has established an internal group and consults with the groups of taxpayers’ representatives. Businesses have become important “agents of tax administration” especially regarding VAT and the first implementations of PAYE-like (Pay As You Earn) solutions.

At the Established Level, tax law is generally nonprescriptive. It is usually developed in collaboration with the tax administration. The tax administration incorporates simple tax rules into the APIs it has developed, allowing for the automation of certain tax rule processes.

The Leading Level is characterized by co-developing tax law with stakeholders. Tax law contains more regulations for the functions required for certain network systems (e-invoicing, online cash registers). Before implementation of the law provisions, testing, and piloting are applied. Digital platforms and traditional businesses are involved as tax agents in collecting taxes.

At the Aspirational Level, tax laws are drafted in the form of machine-readable rules-as-code software, where possible, to enable their direct incorporation into taxpayers’ natural systems. Data analytics has become an integral part of taxpayer natural systems and processes.

New Skill Sets

Emerging	Progressing	Established	Leading	Aspirational
Workforce planning is generally decentralized. Skill levels and competencies required for individual tax administration positions are generally understood by managers, although more focused on the current situation rather than future needs. Addressing such gaps is generally left to the discretion of individual managers with no centralized monitoring or evaluation. Some basic training opportunities are in place, although there is a significant reliance on self-learning for the development of new skills.	There is some centralized workforce planning focused on known skills gaps and expected vacancies in individual business areas. The core competencies needed in tax administration generally are identified centrally and communicated to staff. These include some competencies relevant to expected developments, for example, the increased use of analytics. Staff and managers have a joint responsibility to identify and take steps to address individual skill gaps. There is a broad training program covering a set of basic as well as some more advanced skills and staff are encouraged to undertake training development opportunities.	An assessment is done with the support of the HR function of current and expected gaps in competencies over the medium term, both in individual areas and within the tax administration as a whole. Plans are developed to help address any shortcomings and to monitor outcomes, although these are often based on the administration maintaining current business areas in broadly the same form. An established partnership is in place between staff, management, and HR which allows for greater tailoring of training options to match job requirements and changing skills needs.	An assessment of likely changing skills needs over the long term is carried out periodically involving HR as a strategic partner. This considers changes expected in the use of technology and data analytics and elements of the digital transformation of the tax administration, including how this will affect how the administration operates. The administration is proactive in defining characteristics and competencies of tax administration positions likely to be required in the future. A broad-ranging set of policies, a robust organizational structure, and a suite of data analytics applications are in place to assess and motivate staff to enhance skills and knowledge on a proactive basis across the administration.	A workforce development approach is adopted to assess current and future skills needs for taxation processes (within and outside of the administration). This assessment is carried out covering a multi-year period involving outside stakeholders and considers changes needed to meet the evolution of taxpayers’ natural systems. A strategic and multifaceted framework of strategies, methods, and AI-supported tools is in place for continuous skills and knowledge development to help the administration to prepare and adjust to future changes. The administration is able to bring in the right skills by adopting different contractual approaches where necessary.

Under the model in this building block of self-assessment, the OECD focuses on the importance of workforce skills in digitizing business processes related to tax rules and compliance risks, the use of data, behavioral science and cyber security, and data protection, and the role of HR in the work process.

At the Emerging Level, IT skills are separated from legal and administrative expertise. The HR function mainly focuses on documenting core HR processes (hiring, performance measurement, disciplinary issues) and meeting legal requirements. HR is not involved in planning new recruitment, layoffs, or redeployments. HR is only notified about these plans.

The Progressing Level reflects HR’s growing role in planning and supporting business units through planned recruitments and training activities throughout the year. In this way, HR gradually becomes an active player in the proper development of the workforce. There is a high-level annual forecasting process through which business units communicate to HR their expectations for the coming year.

Digital skills are recognized as the major contributors to the overall performance of the tax administration at the Established Level. Now tax administration staff and data analytics units are actively collaborating to design digital customer experiences in compliance and developing products.

At the Leading Level, the HR role grows up to a strategic partner that works closely with senior management to respond to the changing environment of the tax administration. HR strategy considers the priorities of the entire tax administration rather than focusing on individual business units. The most important change is the combination of tax specialists with digital and corporate functions. Tax administration processes are supported by AI-augmented tools in decision-making and risk assessment. New skill sets in digitizing business processes related to tax rules and compliance risks, the use of data, behavioral sciences, and cybersecurity and data protection are receiving a lot of attention.

Moving to the Aspirational Level means that HR is seen as an integrated aspect of leadership. The changing environment dictates the digital processes of tax administration. Tax administration staff are supported by a range of intelligent tools and systems. Integrated teams of behavioral, digital, and organizational experts help optimize system performance.

Governance Frameworks

Emerging	Progressing	Established	Leading	Aspirational
The administration’s development of digital tools and technology is generally delegated to individual business units and mainly focuses on improvements in the use of existing systems and tools rather than on the development of new approaches. Governance of the overall tax system is largely based on high-level information on overall revenue and timeliness of actions by taxpayers, and taxpayer engagement is mainly confined to a small number of stakeholders rather than the wider taxpayer community.	The digitalization strategy is primarily focused on enhancing the efficiency of internal tax administration processes, including compliance and risk management. Increasing priority is also given to the development of more online services and online communications to support voluntary compliance by taxpayers and reduce costs. The administration is undertaking an analysis of the taxpayer environment and seeking to build more trusted relationships with taxpayers, including through the introduction of consultation, transparency, and accountability frameworks.	Strategy and governance frameworks mainly focus on enhancing taxpayer services and engagement. This includes the wider utilization of increasing amounts of third-party data for the pre-filling of some tax returns, improving the targeting of risk management processes, and uncovering wider trends and patterns in taxpayer behaviors. There is some co-design and co-governance of new digitized systems, including on an international level. Analysis of the changing environment facing taxpayers is undertaken in a structured and transparent framework.	A tax administration-wide digital transformation strategy is in place. The administration is making increasing use of big data in analyzing the performance of the tax system, in compliance assurance processes, and in understanding the wider taxpayer environment. Simultaneously, a process is in place, bringing together selected public and private partners to create a framework for the greater embedding of taxation processes into taxpayers’ natural systems. This includes looking at issues around new methods of engagement, co-creation, transparency, accountability, and assurance issues.	The tax administration’s role focuses primarily on assurance of the overall tax system, which now relies largely on taxation processes embedded within taxpayers’ natural systems, making it possible to develop more compliance by design processes in the context of a wider digital ecosystem. Joined up with other parts of government, the private sector, and civil society, there are more seamless processes across society that take account of societal concerns about access to and use of data as well as accountability and control mechanisms.

At the Emerging Level, governments’ annual plans to improve ICT are driven more by the objective of improving tax revenue collection rather than of digitalization of the administration. At this stage, taxpayers are not seen as customers and the tax administration does not aim to establish trusted relationships with the taxpayers.

The situation changes a little when moving to the next (Progressing) level. Here, the tax administration focuses on the digitalization of paper processes and the electronic collection of third-party data. The benefits of digitalization are becoming evident. Audits are increasingly targeted through the increasing use of digitized risk assessment.

At the Established Level, the digitalization strategy focuses on implementing an e-administration model in terms of self-service options, digital communication channels, and collaboration with taxpayers. Tax administration understands the environment in which the taxpayer operates and the main issues the taxpayer faces. There is a close relationship between stakeholders and the administration in designing and governance digital reporting systems.

The Leading Level assumes moving more taxation processes into taxpayers’ natural systems and building trusted relationships with a wide range of stakeholders. An active motivational program is implemented towards the staff and promotes a culture of innovation and change. Big data and advanced analytics are used in compliance risk management processes.

At the Aspirational Level, taxation processes are largely integrated into taxpayers’ natural systems and therefore the tax administration’s strategy is to harness and use the full potential of digital technologies and tools to fill the remaining compliance gaps. The culture of governess at all levels is focused on achieving and managing seamless taxation and on exploring opportunities for the tax administration to support the realization of a broader digital transformation of society. Artificial intelligence and the real-time transparency of processes are actively used to address weaknesses in the functioning of systems and in interacting with all participants of tax relations.

[1] OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration. URL: https://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/tax-administration-3-0-the-digital-transformation-of-tax-administration.htm

[2] OECD (2022). Tax Administration 3.0 and Connecting with Natural Systems. Initial Findings. Published on September 28, 2022. URL: https://www.oecd.org/publications/tax-administration-3-0-and-connecting-with-natural-systems-53b8dade-en.htm

[3] OECD (2022), Digital Transformation Maturity Model, OECD, Published on 16 December 2021. Updated 27 September 2022. URL: https://www.oecd.org/ctp/administration/digital-transformation-maturity-model.htm

[4] OECD (2022), Digital Transformation Maturity Model, OECD, Paris. URL: https://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/digital-transformation-maturity-model.htm