© Institute for Digitalization in Tax Law
The OECD’s directory provides an overview of the use of technological and digital solutions by a total of 76 tax administrations. The broad-based inventory shows initiatives to digitize the enforcement of various types of taxes. Likewise, the degree of diffusion of certain digital solutions is presented, i.e., which initiatives are being pursued by which financial administrations.
ITTI was developed by the FTA with the support of the International Monetary Fund (IMF) and various regional associations of national tax administrations, including the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organization of Tax Administrations (IOTA), the Asian Development Bank, the African Tax Administration Forum (ATAF), the Cercle de Réflexion et d’Échange des Dirigeants des Administrations Fiscales (CREDAF), the Commonwealth Association of Tax Administrators (CATA), and the Study Group on Asia-Pacific Tax Administration and Research (SGATAR).
The inventory is intended to assist tax administrations in their consideration of possible reforms to improve the efficiency of the taxation process and tax compliance, as well as to reduce the compliance burden on taxpayers and to identify areas in which cooperation among tax administrations might be useful.
In order to be included in the directory, national tax administrations must provide the required data as part of a self-disclosure process. Germany has not been included in the list, yet.
