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

Abstract

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.