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Technological advances at tax administrations, and the corresponding legal frameworks, have become more prominent as decisive factors in defining the relationship between the tax function and the tax authority. How does this translate in defining the tax function of the future? It means that the tax function of the future will have rely heavily on external factors in order for it successfully achieve digital transformation.
In this report, we want want to shed light on how the tax authorities are upgrading and support you by providing insights into how the tax authorities are changing in the digital age.
The report is divided into three parts. In the first part, we check in with four of the twelve predictions we made in 2019 in our book “What happens when the taxman gets superpowers? – A guide to the digital world of tax”. We want to reassess how those predictions stand today; which ones are still valid, and which ones may need adjustment.
In the second part, we analyse the major developments relating to tax administrations’ digital journey in 2021/22.
And in the third part, we have a closer look at the specific use of digital technologies by 27 tax administrations worldwide.
In the last two years, the gap between the various tax authorities has grown. To a certain extent, this gap may be explained by the price tax administrations are able and willing to pay for their digital transformation. Some tax administrations started to spend more than a quarter of their operating budget on digital technologies and processes.
While currently regular data analysis tools are particularly popular, many tax administrations, see the future in the advanced use of cloud computing, artificial intelligence and digital ledger technology. In addition, efforts to exchange information and data at the global, regional and national level have intensified.
Dr. Christian R. Ulbrich
Manager, Tax and Legal Technology, Strategy and Applications, PwC Switzerland
Tel: +41 58 792 23 16
Manager, Sustainability and Digital Technology, PwC Switzerland
Tel: +41 79 891 22 89
Tax and Legal Innovation, Transformation & Disruption Leader, PwC Switzerland
Tel: +41 58 792 42 82
Director, PwC Switzerland
Tel: +41 58 792 45 16