An evaluation of the digital response of tax authorities to optimise tax administration within the digitalised economy

This study provides insight into the international digital response of tax authorities to optimise tax administration within the digitalised economy. While the legislative and policy responses to the digitalisation of the economy establish a legal right to collect taxes, an optimised tax administration system to administer this legal right is critical. The research results reflect major discrepancies in the level of response and sophistication of tax administration systems that have been implemented among tax authorities globally. Furthermore, none of the participating tax authorities' tax administration systems currently reflect an optimised tax administration system, as defined, within the digitalised economy.