Revolutionizing Taxation: Tax Administration 3.0 is already here.
Keywords:
Tax Administration 3.0, Digitalization, Data Analysis, Electronic Invoice, Artificial IntelligenceAbstract
Governments globally acknowledge the efficient and transparent tax collection for fostering citizen fairness. Tax Administration 3.0 means a phase marked by advanced data utilization and automation, encompassing Digital Identity, Taxpayer touchpoints, Data management and standards, Tax rule management, New skill sets, and Governance frameworks. This article delves into the pivotal elements of Tax Administration 3.0, highlighting the shift from manual Tax Administration 1.0 to a comprehensive, data-driven approach, emphasizing transparency and cooperation. Central to this transformation is the role of data, facilitating innovative practices like pre-filled tax declarations, data analytics, and predictive modelling to combat fraud and enhance tax system fairness. While digitalization promises improved efficiency and taxpayer engagement, it also necessitates vigilant data security and privacy management to maintain public trust.
Author Biography
Monica Schpallir Calijuri, Inter-American Development Bank (IADB)
Economist - Tax administration specialist at the IADB. Principal Sector Specialist in fiscal administration at the Inter-American Development Bank (IDB). Her area of expertise is on the modernisation of tax administration in Latin American and Caribbean (LAC) nations, achieved via the implementation of capacity development initiatives and digitalisation. She authored the book "Gestão Tributaria: A Multidisciplinary Approach," in which she examines a comprehensive perspective on taxes as an integral aspect of corporate operations. Before this, she held positions at the Government of Brazil and the International Monetary Fund (IMF). She has a PhD in accounting from the University of Sao Paulo and a bachelor's degree in economics.
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