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New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpaye

This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as we

This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. A

This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the dig