Preface

The 2023 edition of the Tax Administration Series (TAS), like its predecessors, provides comparative information on the performance of advanced and emerging tax administrations globally and seeks to draw out the main underlying trends and challenges they face. The purpose and value of the TAS, first published in 2004, is to assist administrations, governments, taxpayers and other stakeholders towards identifying improvements in the effectiveness of tax administration.

Coming out of the COVID-19 pandemic, which affected the lives of so many people around the world, tax administrations remain focused on key questions resulting from the impacts of the crisis. Some of these impacts are temporary. For example, we can see from the TAS data (which covers fiscal years from 2018 to 2021), that tax arrears are decreasing in many jurisdictions compared to the COVID-19 highs. This indicates the effectiveness of approaches taken by tax administrations to support citizens and businesses during this unprecedented period.

However, some impacts may be more permanent. This includes expectations taxpayers have for service delivery and burden reductions, as well as changes to the operating models of tax administrations, which includes leading our workforce in a modernized work environment.

The pandemic has also accelerated many new practices, creating lasting benefits for tax administrations and taxpayers. Many of the examples in this edition showcase the integration of digital transformation initiatives into the existing operating models of individual tax administrations, often using the learnings from the pandemic to further enhance compliance and reduce burdens.

TAS 2023 also explores the significant progress that has been made in relation to digital transformation as well as some of the challenges it presents. The substantial benefits of digitisation can be observed in taxpayer compliance and a reduction in taxpayer burden. This report highlights the considerable progress achieved by tax administrations in these areas.

Digital transformation will be of central importance for us to achieve our goals. Making it easy and seamless to meet tax obligations will be central to any tax administration’s objective of raising vital public funds. Upgrading and providing new services and adopting new technologies will assist in creating positive attitudes to compliance which will yield substantial benefits for years to come.

I would like to express my appreciation to those involved in producing this engaging and informative report, and in particular Oliver Petzold and Paul Marsh of the OECD Secretariat. This edition of the TAS will continue to help us all understand more about the challenges that we face individually and collectively. Through this, not only can we consider what we might do in our own jurisdictions but also identify where tax administrations can collaborate to improve our services to taxpayers across the globe.

Bob Hamilton Chair of the OECD Forum on Tax Administration Commissioner of the Canada Revenue Agency