Tax Administration 3.0: Is it possible to pass from a voluntary compliance model to one of compliance by design?


  • Alfredo Collosa Universidad Nacional de Educación a Distancia


Tax Administration 3.0, compliance, compliance model, compliance by design


This article presents an analysis regarding the possible transition of the Tax Administration from a management model currently in force and known as “voluntary compliance” to a “compliance by design” model, also known as Tax Administration 3.0, as something that surpasses the current one, taking advantage of it. All the advantages that digitalisation brings. To do this, we first analyse the current voluntary compliance model’s possible limitations and the proposed model’s advantages. Then, the different reports and advances on Tax Administration 3.0 are presented following different documents published by the OECD Tax Administration Forum and recent status reports on the digitalisation of the TAs in the European Union. In the final section, some reflections on the topic are formulated.

Author Biography

Alfredo Collosa, Universidad Nacional de Educación a Distancia

Official Master’s Degree in Public Finance and Tax Administration (UNED-IEF Spain). Taxation Specialist (National University of Córdoba, Argentina). Public Accountant (National University of Rio Cuarto, Argentina). Graduate in Business Administration (National University of Rio Cuarto, Argentina). Diploma in 4 Ts: Fintech, Govtech, Regtech, Legaltech (Catholic University of Cordoba, Argentina) AMLCA Anti-Money Laundering Certificate (Florida University USA). Public Official (Argentina ). Consultant and tutor in Tax Administration of International Organizations (CIAT, IMF). Consultant Tax inspectors without borders (OECD UNDP). Coordinating Member RAAM Institute of Fiscal Studies (Spain). Teacher at Argentine and foreign universities. Investigator. Author of books, publications and speaker on Tax Administration, taxation and new technologies. Researcher Jean Monnet Project “Digitalization Of Tax Administrations In EU (CEU University Spain). Email:


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How to Cite

Collosa, A. (2023). Tax Administration 3.0: Is it possible to pass from a voluntary compliance model to one of compliance by design?. Review of International and European Economic Law, 2(4), A1.1-A1.12. Retrieved from