{ "dataflow": "OECD.CTP.TAV.DSD_QDD_ITTI@DF_QDD_ITTI", "dataset_title": "Inventory of Tax Technology Initiatives", "dataset_description": "The Inventory of Tax Technology Initiatives contains information on technology tools and digitalisation solutions implemented by more than 100 national level tax administrations.
\nIts primary purpose is to assist tax administrations in their considerations of possible domestic digitalisation and digital transformation reforms as well as to help identify where future collaboration between tax administrations might be of most value. The inventory seeks to achieve these aims by looking at (i) leading technology tools and digitalisation solutions implemented by tax administrations, and (ii) approaches that will help to advance the overall digital transformation of tax administrations.
\nThe underlying data is collected through the 2024 Global Survey on Digitalisation which is completed by the participating tax administrations. The data is self-reported by tax administrations and has not been reviewed.
\nThe inventory has been developed by the OECD with the assistance of the Asian Development Bank, the African Tax Administration Forum, the Cercle de Reflexion et d’Echange des Dirigeants des Administrations Fiscale, the Commonwealth Association of Tax Administrators, the Inter-American Center of Tax Administrations, the International Monetary Fund, the Intra-European Organisation of Tax Administrations, the Pacific Islands Tax Administrators Association, and the Study Group on Asia-Pacific Tax Administration and Research.
\n
\nReference area: Jurisdiction; Measure: Data points", "time_period": null, "observation_count": 24567, "fields": { "REF_AREA": { "type": "dimension", "concept": "REF_AREA", "label": "Reference area", "description": "", "codelist": "CL_AREA", "codelist_agency": "OECD" }, "MEASURE": { "type": "dimension", "concept": "MEASURE", "label": "Measure", "description": "", "codelist": "CL_MEASURE_ITTI", "codelist_agency": "OECD.CTP.TAV" }, "OBS_STATUS": { "type": "attribute", "concept": "OBS_STATUS", "label": "Observation status", "description": "Information on the quality of a value or an unusual or missing value.", "codelist": "CL_OBS_STATUS", "codelist_agency": "SDMX" }, "OBS_VALUE": { "type": "measure", "concept": "OBS_VALUE", "label": "Observation value", "description": "Value of a particular variable." } }, "codelists": { "CL_AREA": { "AUS": "Australia", "AUT": "Austria", "BEL": "Belgium", "CAN": "Canada", "CHL": "Chile", "COL": "Colombia", "CRI": "Costa Rica", "CZE": "Czechia", "DNK": "Denmark", "EST": "Estonia", "FIN": "Finland", "FRA": "France", "DEU": "Germany", "GRC": "Greece", "HUN": "Hungary", "ISL": "Iceland", "IRL": "Ireland", "ISR": "Israel", "ITA": "Italy", "JPN": "Japan", "KOR": "Korea", "LVA": "Latvia", "LTU": "Lithuania", "LUX": "Luxembourg", "MEX": "Mexico", "NLD": "Netherlands", "NZL": "New Zealand", "NOR": "Norway", "POL": "Poland", "PRT": "Portugal", "SVK": "Slovak Republic", "SVN": "Slovenia", "ESP": "Spain", "SWE": "Sweden", "CHE": "Switzerland", "TUR": "Türkiye", "GBR": "United Kingdom", "USA": "United States", "G4E": "Major four European countries", "E4M": "Major four euro area countries", "G7": "G7", "G20": "G20", "G20XEU": "G20 excl. European Union", "G20OECD": "G20 OECD countries", "G20XOECD": "G20 non-OECD economies", "G20_A": "G20 advanced economies", "G20_E": "G20 emerging economies", "EA": "Euro area", "EA00": "Euro area (evolving composition)", "EA11": "Euro area (11 countries)", "EA12": "Euro area (12 countries)", "EA13": "Euro area (13 countries)", "EA15": "Euro area (15 countries)", "EA16": "Euro area (16 countries)", "EA17": "Euro area (17 countries)", "EA18": "Euro area (18 countries)", "EA19": "Euro area (19 countries)", "EA20": "Euro area (20 countries)", "EA21": "Euro area (21 countries)", "EA_X": "Euro area unspecified", "EA00_X": "Euro area (evolving composition) unspecified", "EU": "European Union", "EU00": "European Union (evolving composition)", "EU15": "European Union (15 countries)", "EU25": "European Union (25 countries)", "EU25_REP": "European Union (25 countries) average country", "EU27": "European Union (27 countries)", "EU27_REP": "European Union (27 countries) average country", "EU28": "European Union (28 countries)", "EU27_2020": "European Union (27 countries from 01/02/2020)", "EU28XEU15": "European Union 28 excluding European Union 15 countries", "EU_X": "European Union unspecified", "EU00_X": "European Union (evolving composition) unspecified", "EUOECD": "European Union countries in OECD", "EU13OECD": "European Union (13 countries) in OECD", "EU14OECD": "European Union (14 countries) in OECD", "EU19OECD": "European Union (19 countries) in OECD", "EU20OECD": "European Union (20 countries) in OECD", "EU21OECD": "European Union (21 countries) in OECD", "EU22OECD": "European Union (22 countries) in OECD", "EU22OECD_2020": "European Union (22 countries) in OECD (from 01/02/2020)", "EU23OECD": "European Union (23 countries) in OECD", "OECD": "OECD", "OECD00": "OECD (evolving composition)", "OECD26": "OECD (26 countries)", "OECD30": "OECD (30 countries)", "OECD31": "OECD (31 countries)", "OECD34": "OECD (34 countries)", "OECD35": "OECD (35 countries)", "OECD36": "OECD (36 countries)", "OECD37": "OECD (37 countries)", "OECD38": "OECD (38 countries)", "OECDXEA": "OECD excluding the euro area", "OECDXUSAJPNEA17": "OECD countries except USA, JPN and euro area", "OECDA": "OECD America", "OECDA_O": "Other OECD America", "OECDS": "OECD Asia", "OECDSO": "OECD Asia Oceania", "OECDE": "OECD Europe", "OECDEXEU": "Non-European Union countries in OECD Europe", "OECDXG7": "OECD smaller countries", "OECD_X": "OECD unspecified", "OECD00_X": "OECD (evolving composition) unspecified", "OECD_REP": "OECD average country", "WXOECD": "Non-OECD economies", "WXOECDXCHN": "Non-OECD economies excluding China", "AXOECD": "Non-OECD America", "A2XOECD": "Non-OECD Northern America", "A5XOECD": "Non-OECD Central America and Caribbean", "A7XOECD": "Non-OECD South America", "AXOECD_O": "Other non-OECD America", "SXOECD": "Non-OECD Asia", "S3_OXOECD": "Non-OECD other Western Asia / Near and Middle East countries", "S_OXOECD": "Non-OECD other Asia", "EXOECD": "Non-OECD Europe", "OXOECD": "Non-OECD Oceania", "EUXOECD": "European Union non-OECD countries", "ESXOECD": "Non-OECD Eurasia", "ESXOECD_O": "Other non-OECD Eurasia", "AFG": "Afghanistan", "ALA": "Åland", "ALB": "Albania", "DZA": "Algeria", "ASM": "American Samoa", "AGO": "Angola", "AND": "Andorra", "ATA": "Antarctica", "AIA": "Anguilla", "ATG": "Antigua and Barbuda", "ARG": "Argentina", "ARM": "Armenia", "ABW": "Aruba", "AZE": "Azerbaijan", "BHS": "Bahamas", "BHR": "Bahrain", "GGY": "Bailiwick of Guernsey", "BGD": "Bangladesh", "BRB": "Barbados", "BLR": "Belarus", "BLZ": "Belize", "BEN": "Benin", "BMU": "Bermuda", "BTN": "Bhutan", "BOL": "Bolivia", "BES": "Bonaire, Saba, Saint Eustatius", "BIH": "Bosnia and Herzegovina", "BWA": "Botswana", "BVT": "Bouvet Island", "BRA": "Brazil", "IOT": "British Indian Ocean Territory", "VGB": "British Virgin Islands", "BRN": "Brunei Darussalam", "BGR": "Bulgaria", "BFA": "Burkina Faso", "BDI": "Burundi", "CPV": "Cabo Verde", "KHM": "Cambodia", "CMR": "Cameroon", "CYM": "Cayman Islands", "CAF": "Central African Republic", "TCD": "Chad", "CHN": "China (People’s Republic of)", "CXR": "Christmas Island", "CPT": "Clipperton Island", "COM": "Comoros", "CCK": "Cocos (Keeling) Islands", "COG": "Congo", "COK": "Cook Islands", "CIV": "Côte d’Ivoire", "HRV": "Croatia", "CUB": "Cuba", "CUW": "Curaçao", "CYP": "Cyprus", "PRK": "Democratic People’s Republic of Korea", "COD": "Democratic Republic of the Congo", "DJI": "Djibouti", "DMA": "Dominica", "DOM": "Dominican Republic", "ECU": "Ecuador", "EGY": "Egypt", "SLV": "El Salvador", "GNQ": "Equatorial Guinea", "ERI": "Eritrea", "SWZ": "Eswatini", "ETH": "Ethiopia", "FLK": "Falkland Islands (Malvinas)", "FRO": "Faroe Islands", "FJI": "Fiji", "GUF": "French Guiana", "PYF": "French Polynesia", "ATF": "French Southern and Antarctic Lands", "GAB": "Gabon", "GMB": "Gambia", "GEO": "Georgia", "GHA": "Ghana", "GIB": "Gibraltar", "GRL": "Greenland", "GRD": "Grenada", "GLP": "Guadeloupe", "GUM": "Guam", "GTM": "Guatemala", "GIN": "Guinea", "GNB": "Guinea-Bissau", "GUY": "Guyana", "HTI": "Haiti", "HMD": "Heard Island and McDonald Islands", "VAT": "Holy See", "HND": "Honduras", "HKG": "Hong Kong (China)", "IND": "India", "IDN": "Indonesia", "IRN": "Iran", "IRQ": "Iraq", "IMN": "Isle of Man", "JAM": "Jamaica", "JEY": "Jersey", "JOR": "Jordan", "KAZ": "Kazakhstan", "KEN": "Kenya", "KIR": "Kiribati", "XKV": "Kosovo", "KWT": "Kuwait", "KGZ": "Kyrgyzstan", "LAO": "Lao People’s Democratic Republic", "LBN": "Lebanon", "LSO": "Lesotho", "LBR": "Liberia", "LBY": "Libya", "LIE": "Liechtenstein", "MAC": "Macau (China)", "MDG": "Madagascar", "MWI": "Malawi", "MYS": "Malaysia", "MDV": "Maldives", "MLI": "Mali", "MLT": "Malta", "MHL": "Marshall Islands", "MTQ": "Martinique", "MRT": "Mauritania", "MUS": "Mauritius", "MYT": "Mayotte", "FSM": "Micronesia", "MDA": "Moldova", "MCO": "Monaco", "MNG": "Mongolia", "MNE": "Montenegro", "MSR": "Montserrat", "MAR": "Morocco", "MOZ": "Mozambique", "MMR": "Myanmar", "NAM": "Namibia", "NRU": "Nauru", "NPL": "Nepal", "NCL": "New Caledonia", "NIC": "Nicaragua", "NER": "Niger", "NGA": "Nigeria", "NIU": "Niue", "NFK": "Norfolk Island", "MKD": "North Macedonia", "MNP": "Northern Mariana Islands", "OMN": "Oman", "PAK": "Pakistan", "PLW": "Palau", "PSE": "Palestinian Authority or West Bank and Gaza Strip", "PAN": "Panama", "PNG": "Papua New Guinea", "PRY": "Paraguay", "PER": "Peru", "PHL": "Philippines", "PCN": "Pitcairn", "PRI": "Puerto Rico", "QAT": "Qatar", "REU": "Réunion", "ROU": "Romania", "RUS": "Russia", "RWA": "Rwanda", "BLM": "Saint Barthélemy", "SHN": "Saint Helena", "KNA": "Saint Kitts and Nevis", "MAF": "Saint Martin", "LCA": "Saint Lucia", "SPM": "Saint Pierre and Miquelon", "VCT": "Saint Vincent and the Grenadines", "WSM": "Samoa", "SMR": "San Marino", "STP": "Sao Tome and Principe", "SAU": "Saudi Arabia", "SEN": "Senegal", "SRB": "Serbia", "SYC": "Seychelles", "SLE": "Sierra Leone", "SGP": "Singapore", "SXM": "Sint Maarten", "SLB": "Solomon Islands", "SOM": "Somalia", "ZAF": "South Africa", "SGS": "South Georgia and the South Sandwich Islands", "SSD": "South Sudan", "LKA": "Sri Lanka", "SDN": "Sudan", "SUR": "Suriname", "SJM": "Svalbard and Jan Mayen", "SYR": "Syrian Arab Republic", "TWN": "Chinese Taipei", "TJK": "Tajikistan", "TZA": "Tanzania", "THA": "Thailand", "TLS": "Timor-Leste", "TGO": "Togo", "TKL": "Tokelau", "TON": "Tonga", "TTO": "Trinidad and Tobago", "TUN": "Tunisia", "TKM": "Turkmenistan", "TCA": "Turks and Caicos Islands", "TUV": "Tuvalu", "UGA": "Uganda", "UKR": "Ukraine", "ARE": "United Arab Emirates", "UMI": "United States Minor Outlying Islands", "VIR": "United States Virgin Islands", "URY": "Uruguay", "UZB": "Uzbekistan", "VUT": "Vanuatu", "VEN": "Venezuela", "VNM": "Viet Nam", "WLF": "Wallis and Futuna", "ESH": "Western Sahara", "YEM": "Yemen", "ZMB": "Zambia", "ZWE": "Zimbabwe", "GBRXUKN": "Great Britain", "USA_CAN": "United States and Canada", "CHE_LIE": "Switzerland and Liechtenstein", "WXEU15": "Extra-European Union (15 countries)", "WXEU25": "Extra-European Union (25 countries)", "WXEU27": "Extra-European Union (27 countries)", "WXEU28": "Extra-European Union (28 countries)", "WXEU27_2020": "Extra-European Union (27 countries from 01/02/2020)", "YAR_F": "Former Arab Republic of Yemen", "BEL_LUX": "Belgo-Luxembourg Economic Union", "CSK_F": "Former Czechoslovakia", "DDR_F": "Former Democratic Republic of Germany", "VDR_F": "Former Democratic Republic of Viet Nam", "YMD_F": "Former Democratic Yemen", "ETH_F": "Former Ethiopia", "DEU_F": "Former Federal Republic of Germany", "ANT_F": "Former Netherlands Antilles", "ANT_F_ABW": "Former Netherlands Antilles and Aruba", "PCI_F": "Former Pacific Islands (Trust Territory)", "PCZ_F": "Former Panama Canal Zone", "RNY_F": "Former Rhodesia Nyas", "SCG_F": "Former Serbia and Montenegro", "SDN_F": "Former Sudan", "TZA_F": "Former Tanganyika", "SUN_F": "Former USSR", "YUG_F": "Former Yugoslavia", "SFRY_X": "States ex-Yugoslavia unspecified", "ACP": "ACP", "AES": "Advanced economies", "APEC": "APEC", "ASEAN": "ASEAN", "CEEC": "CEEC", "CIS": "CIS", "DAE": "Dynamic Asian economies", "EMES": "Emerging market economies", "EEA": "EEA", "GULF": "Gulf Arabian countries", "DAE_IND_IDN": "Main industrialised Asia", "A5M": "Major five Asia economies", "MERCOSUR": "MERCOSUR", "NAFTA": "NAFTA", "USMCA": "United States - Mexico - Canada Agreement (USMCA)", "OPEC": "OPEC", "OIL_O": "Other major oil producers", "OIL_SAU_O": "Other oil producers", "SAARC": "SAARC", "SDR": "SDR", "COMESA": "Common Market for Eastern and Southern Africa (COMESA)", "CENSAD": "Community of Sahel–Saharan States (CEN–SAD)", "EAC": "East African Community", "ECCAS": "Economic Community of Central African States (ECCAS)", "ECOWAS": "Economic Community of West African States (ECOWAS)", "IGAD": "Intergovernmental Authority on Development (IGAD)", "SADC": "Southern African Development Community (SADC)", "UMA": "Arab Maghreb Union (UMA)", "PALOP": "Portuguese-speaking African countries (PALOP)", "DAC": "DAC countries", "DACEU": "DAC EU countries", "WXDAC": "Non-DAC countries", "ODA": "ODA recipient countries", "ODAA": "ODA recipient countries - America", "ODAF": "ODA recipient countries - Africa", "ODAE": "ODA recipient countries - Europe", "ODAO": "ODA recipient countries - Oceania", "ODAS": "ODA recipients countries - Asia", "LDC": "Least developed countries", "LDCF": "Africa, least developed countries", "LDCWXF": "World outside Africa, least developed countries", "LLDC": "Land locked developing countries", "SIDS": "Small island developing states", "SIDSF": "Africa, small island developing states", "SIDSWXF": "World outside Africa, small island developing states", "DPGC": "Developing countries", "DPGC_O": "Other developing countries", "DPGC_X": "Developing countries unspecified", "DPDC": "Developed countries", "MADCT": "More advanced developed countries and territories", "MADCT_X": "More advanced developed countries and territories unspecified", "HICS": "High income countries", "HICSXA9": "High income countries (excluding Latin American and Caribbean countries)", "UMIC": "Upper-middle income countries", "LMIC": "Lower-middle income countries", "LMICWBF": "Africa, lower-middle income countries (World Bank)", "LMICWBWXF": "World outside Africa, lower-middle income countries (World Bank)", "OLIC": "Other low income countries", "INC_X": "Countries unallocated by income", "HICSWB": "High income countries (World Bank)", "UMICWB": "Upper-middle income countries (World Bank)", "UMICWBF": "Africa, upper-middle income countries (World Bank)", "UMICWBWXF": "World outside Africa, upper-middle income countries (World Bank)", "LMICWB": "Lower-middle income countries (World Bank)", "OLICWB": "Low income countries (World Bank)", "OLICWBF": "Africa, low income countries (World Bank)", "OLICWBWXF": "World outside Africa, low income countries (World Bank)", "INCWB_X": "Countries not classified by the World Bank", "RRC": "Resource-rich countries", "RRCF": "Africa, resource-rich countries", "RRCFWXF": "World outside Africa, resource-rich countries", "NRRC": "Non-resource-rich countries", "NRRCF": "Africa, non-resource-rich countries", "NRRCFWXF": "World outside Africa, non-resource-rich countries", "LLDCF": "Africa, land locked developing countries", "LLDCWXF": "World outside Africa, landlocked developing countries", "HIPC": "Heavily-indebted poor countries", "FS": "Fragile states", "FSF": "Africa, fragile states", "FSWXF": "World outside Africa, fragile states", "FSCAC": "Fragile states and Conflict-affected countries", "EFS": "Extremely fragile states", "WBA": "World aviation bunkers", "WBM": "World maritime bunkers", "WB": "World maritime and aviation bunkers", "FZ": "Free zones", "FZ_D": "Divided zones", "HIGH_SEAS": "High seas", "IEA": "IEA Total", "IEAA": "IEA Americas", "IEAOS": "IEA Asia Oceania", "IEAXMEX": "IEA Total (excl. Mexico)", "IEAE": "IEA Europe", "IEA_ACC": "IEA and Accession/Association countries", "ANNEX1": "Annex I of the United Nations Framework Convention on Climate Change Parties", "WXANNEX1": "Non-Annex I of the United Nations Framework Convention on Climate \nChange Parties", "ANNEX2": "Annex II of the United Nations Framework Convention on Climate Change Parties", "ANNEX2A2": "Annex II of the United Nations Framework Convention on Climate Change North America Parties", "ANNEX2E": "Annex II of the United Nations Framework Convention on Climate Change Europe Parties", "ANNEX2OS": "Annex II of the United Nations Framework Convention on Climate Change Asia Oceania Parties", "IPAC": "International Programme for Action on Climate Parties", "OECD_KEY_PART": "OECD Key Partners", "OECD_ACCESSION": "OECD Accession countries", "OECD_KEY_PART_ACCESSION": "OECD Key Partners and Accession countries", "AU": "African Union", "INDUS": "Indus Basin", "MKNG": "Mekong Delta", "A": "America", "A2": "Northern America", "A2_X": "Northern America unspecified", "A3": "Central America", "A2_A3_X": "Northern and Central America unspecified", "A3_X": "Central America unspecified", "A4": "Caribbean", "A4_X": "Caribbean unspecified", "A5": "Central America and the Caribbean", "A5_X": "Central America and the Caribbean unspecified", "A5_A7": "South and Central America", "A7": "South America", "A7_X": "South America unspecified", "A8": "Latin America", "A8_M": "Main Latin American countries", "A9": "Latin America and the Caribbean", "A9_X": "Latin America and the Caribbean unspecified", "A_X": "America unspecified", "A_O": "Other America", "E": "Europe", "E2": "Eastern Europe", "E3": "Northern Europe", "E4": "Southern Europe", "E5": "Western Europe", "E_X": "Europe unspecified", "E_O": "Other Europe", "E_S4": "Europe and Central Asia", "F": "Africa", "F3": "Eastern Africa", "F3_X": "Eastern Africa unspecified", "F4": "Northern Africa", "F4_X": "Northern Africa unspecified", "F5": "Middle Africa", "F5_LCB": "The Lake Chad Basin", "F5_CH": "Central Sahel", "F5_X": "Middle Africa unspecified", "F6": "Sub-Saharan Africa", "F6_X": "Sub-Saharan Africa unspecified", "F7": "Southern Africa", "F7_X": "Southern Africa unspecified", "F8": "Western Africa", "F8_X": "Western Africa unspecified", "F97": "Middle East", "F97_X": "Middle East unspecified", "F98": "Middle East and North Africa", "F_F97": "Middle East and Africa", "F_X": "Africa unspecified", "F_O": "Other Africa", "F1AU": "Central Africa (African Union)", "F2AU": "East Africa (African Union)", "F3AU": "North Africa (African Union)", "F5AU": "West Africa (African Union)", "F4AU": "Southern Africa (African Union)", "SACU": "The South African Customs Union countries", "O": "Oceania", "O6": "Australia and New Zealand", "O7": "Melanesia", "O7_X": "Melanesia unspecified", "O8": "Micronesia", "O8_X": "Micronesia unspecified", "O9": "Polynesia", "O9_X": "Polynesia unspecified", "O_X": "Oceania unspecified", "O_O": "Other Oceania", "S": "Asia", "S2": "Eastern Asia", "S2_S8": "Eastern and South-eastern Asia", "O_S2_S8": "Eastern and South-eastern Asia, and Oceania", "S3": "Western Asia / Near and Middle East countries", "S3_O": "Other Western Asia / Near and Middle East countries", "S3_X": "Western Asia unspecified", "S4": "Central Asia", "S4_X": "Central Asia unspecified", "S4_S7": "Southern and Central Asia", "S4_S7_X": "Southern and Central Asia unspecified", "S7": "Southern Asia", "S7_X": "Southern Asia unspecified", "S8": "South-eastern Asia", "S97": "Far East Asia", "S97_X": "Far East Asia unspecified", "S_X": "Asia unspecified", "S_O": "Other Asia", "SXHICS": "Asia (excluding high income countries)", "SO": "Asia and the Pacific", "SO_O": "Other Asia and the Pacific", "W_O": "Other countries", "W_O_X": "Other countries unspecified", "WXEU00": "Extra-EU (evolving composition)", "WXEU00_X": "Extra-EU (evolving composition) unspecified", "WXF": "World outside Africa", "WXTIVA": "Non-target TiVA countries", "W": "World", "W_CF": "World confidential", "W_IO": "World and international organisations", "W_X": "World unspecified", "IO": "International organisations", "D": "Domestic (home or reference area)", "WXD": "Rest of the world", "STLS": "Stateless", "FED": "Federal countries", "UNI": "Unitary countries", "FEDOECD": "OECD federal countries", "UNIOECD": "OECD unitary countries", "_Z": "Not applicable" }, "CL_MEASURE_ITTI": { "DIGITAL_IDENTITY": "Digital identity", "Q_AT_Q1-SQ001": "Administration requires individuals to use an approved digital identity to access secure digital services", "Q_AN_Q2_INDIVIDUALS": "Bodies that can provide a digital identity that individuals can use to access secure digital services offered by the administration:", "Q_AN_Q2-R1_C1": "The tax administration", "Q_AN_Q2-R1_C2": "Another government body", "Q_AN_Q2-R1_C3": "A private sector body", "Q_AT_Q2x1-SQ001": "Digital identities provided for individuals are interoperable (if several bodies can provide a digital identity)", "Q_AT_Q2x2xi-R1": "Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body", "Q_AT_Q2x2xi-R2": "Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body", "Q_AT_Q3-SQ001": "Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration", "Q_AT_Q4-SQ001": "Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new", "Q_AT_Q5-SQ001": "Industry, international or other framework was adopted for the development of the digital identity solution for individuals", "Q_AT_Q6-SQ001": "Digital identity solution for individuals can connect with foreign identity systems", "Q_AT_Q6x1-SQ001": "For indiviudals, the connection with foreign identity systems is already done in practice or a theoretical possibility", "Q_MC_Q7xindi": "Minimum data set that is combined to establish the digital identity for individuals:", "Q_MC_Q7xindi-SQ001": "Unique identity number issued by a government or government approved body", "Q_MC_Q7xindi-SQ002": "Name", "Q_MC_Q7xindi-SQ003": "Place of birth", "Q_MC_Q7xindi-SQ004": "Date of birth", "Q_MC_Q7xindi-SQ005": "Address", "Q_MC_Q7xindi-SQ006": "Government issued documents", "Q_MC_Q7xindi-SQ007": "Biometric information", "Q_MC_Q7xindi-SQ008": "Other", "Q_AT_Q8-SQ001": "Digital identity for individuals created automatically or on request", "Q_AT_Q9-SQ001": "Meeting needed to finalise the process of receiving a digital identity for individuals", "Q_LR_Q10": "Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose", "Q_AT_Q1-SQ002": "Administration requires businesses to use an approved digital identity to access secure digital services", "Q_AN_Q2_BUSINESSES": "Bodies that can provide a digital identity that businesses can use to access secure digital services offered by the administration", "Q_AN_Q2-R2_C1": "The tax administration", "Q_AN_Q2-R2_C2": "Another government body", "Q_AN_Q2-R2_C3": "A private sector body", "Q_AT_Q2x1-SQ002": "Digital identities for businesses are interoperable (if several bodies can provide a digital identity)", "Q_AT_Q2x2xb-R1": "Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body", "Q_AT_Q2x2xb-R2": "Approved digital identity offered by the administration for businesses can also be used to access secure digital services from a private sector body", "Q_AT_Q3-SQ002": "Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration", "Q_AT_Q4-SQ002": "Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new", "Q_AT_Q5-SQ002": "Industry, international or other framework was adopted for the development of the digital identity solution for businesses", "Q_AT_Q6-SQ002": "Digital identity solution for businesses can connect with foreign identity systems", "Q_AT_Q6x1-SQ002": "For businesses, the connection with foreign identity systems is already done in practice or a theoretical possibility", "Q_MC_Q7xbusi": "Minimum data set that is combined to establish the digital identity for businesses:", "Q_MC_Q7xbusi-SQ001": "Unique identity number(s) issued by a government or government approved body", "Q_MC_Q7xbusi-SQ002": "Name", "Q_MC_Q7xbusi-SQ003": "Date of incorporation", "Q_MC_Q7xbusi-SQ004": "Address", "Q_MC_Q7xbusi-SQ005": "Details of the authorised representative(s)", "Q_MC_Q7xbusi-SQ006": "Other", "Q_AT_Q8-SQ002": "Digital identity for businesses created automatically or on request", "Q_AT_Q9-SQ002": "Meeting needed to finalise the process of receiving a digital identity for businesses", "Q_LR_Q11": "Authentication method applied to verify the digital identity when used online", "Q_MC_Q11x1": "Types of authentication methods used by the administration:", "Q_MC_Q11x1-SQ001": "Password-based authentication", "Q_MC_Q11x1-SQ002": "ID card", "Q_MC_Q11x1-SQ003": "Mobile app", "Q_MC_Q11x1-SQ004": "Voice recognition", "Q_MC_Q11x1-SQ005": "Facial recognition", "Q_MC_Q11x1-SQ006": "Retina scan", "Q_MC_Q11x1-SQ007": "Finger print", "Q_MC_Q11x1-SQ008": "Multi-factor authentication", "Q_MC_Q11x1-SQ009": "Other", "Q_LR_Q11x2": "Administration applies different authentication methods based on the level of security required for certain types of interactions", "Q_LR_Q12": "Situations exist where legislation or administration's rules require taxpayers to make a formal declaration when using secure digital services", "Q_MC_Q12x1": "Options that taxpayers have to make the formal declaration:", "Q_MC_Q12x1-SQ001": "Checking a box", "Q_MC_Q12x1-SQ002": "Re-validating the digital identity", "Q_MC_Q12x1-SQ003": "Digitised signature", "Q_MC_Q12x1-SQ004": "Biometric signature", "Q_MC_Q12x1-SQ005": "Digital signature which is based on a digital certificate issued by a certification authority", "Q_LR_Q13": "Administration allows taxpayers to authorise third parties to access secure digital services", "Q_MC_Q13x1-SQ001": "Authorisation can be assigned to a named individual", "Q_MC_Q13x1-SQ002": "Authorisation can be assigned to an entity", "Q_MC_Q13x2-SQ001": "Authorised third party can represent an entity", "Q_MC_Q13x2-SQ002": "Authorised third party can represent an individual", "Q_LR_Q14": "Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers", "Q_MC_Q14x1-SQ001": "Types of technologies or solutions used: Blockchain", "Q_MC_Q14x1-SQ002": "Types of technologies or solutions used: Self-sovereign identity", "Q_MC_Q14x1-SQ003": "Types of technologies or solutions used: Digital identity wallet solution", "Q_MC_Q14x1-SQ004": "Types of technologies or solutions used: Artificial intelligence", "Q_MC_Q14x1-SQ005": "Types of technologies or solutions used: Other", "TAXPAYER_TOUCHPOINTS": "Taxpayer touchpoints", "ONLINE_SERVICES_PIT": "Online services for personal income tax", "Q_LR_Q16x1xP": "Administration offers online service for registering for tax", "Q_LR_Q16x1xPx1": "Registration for tax is part of a wider government online registration approach", "Q_LR_Q16x1xPx2": "When pre-determined criteria are met, registrant receives automated response without any human intervention with the tax registration number", "Q_LR_Q16x2xP": "Administration offers online service for filing tax returns", "Q_LR_Q16x2xPx1": "When pre-determined criteria are met, returns are automatically processed and assessments sent to taxpayers (all without human intervention)", "Q_LR_Q16x3xP": "Administration offers online service for making tax payments", "Q_LR_Q16x3xPx1": "Making tax payments is part of a wider government online payment portal", "Q_LR_Q16x3xPx2": "Payments are instantaneously processed and reflected in balances visible to the taxpayer", "Q_LR_Q16x4xP": "Administration offers online service for requesting extensions of deadlines (filing and payment)", "Q_LR_Q16x4xPx1": "When pre-determined criteria are met, requesting person receives automated response without any human intervention whether extension of deadline has been accepted or rejected", "Q_LR_Q16x5xP": "Administration offers online service for asking for tax payment arrangements", "Q_LR_Q16x5xPx1": "When pre-determined criteria are met, requesting person receives automated response without any human intervention whether payment arrangement has been accepted or rejected", "Q_LR_Q16x6xP": "Administration offers online service for asking confidential enquiries in a secure environment", "Q_LR_Q16x7xP": "Administration offers online service for filing tax related objections", "Q_LR_Q16x8xP": "Administration offers online service for dealing with correspondence", "Q_LR_Q16x9xP": "Administration offers online service for uploading data into the tax administration's system", "ONLINE_SERVICES_CIT": "Online services for corporate income tax", "Q_LR_Q16x1xC": "Administration offers online service for registering for tax", "Q_LR_Q16x1xCx1": "Registration for tax is part of a wider government online registration approach", "Q_LR_Q16x1xCx2": "When pre-determined criteria are met, registrant receives automated response without any human intervention with the tax registration number", "Q_LR_Q16x2xC": "Administration offers online service for filing tax returns", "Q_LR_Q16x2xCx1": "When pre-determined criteria are met, returns are automatically processed and assessments sent to taxpayers (all without human intervention)", "Q_LR_Q16x3xC": "Administration offers online service for making tax payments", "Q_LR_Q16x3xCx1": "Making tax payments is part of a wider government online payment portal", "Q_LR_Q16x3xCx2": "Payments are instantaneously processed and reflected in balances visible to the taxpayer", "Q_LR_Q16x4xC": "Administration offers online service for requesting extensions of deadlines (filing and payment)", "Q_LR_Q16x4xCx1": "When pre-determined criteria are met, requesting person receives automated response without any human intervention whether extension of deadline has been accepted or rejected", "Q_LR_Q16x5xC": "Administration offers online service for asking for tax payment arrangements", "Q_LR_Q16x5xCx1": "When pre-determined criteria are met, requesting person receives automated response without any human intervention whether payment arrangement has been accepted or rejected", "Q_LR_Q16x6xC": "Administration offers online service for asking confidential enquiries in a secure environment", "Q_LR_Q16x7xC": "Administration offers online service for filing tax related objections", "Q_LR_Q16x8xC": "Administration offers online service for dealing with correspondence", "Q_LR_Q16x9xC": "Administration offers online service for uploading data into the tax administration's system", "ONLINE_SERVICES_VAT": "Online services for value added tax", "Q_LR_Q16x1xV": "Administration offers online service for registering for tax", "Q_LR_Q16x1xVx1": "Registration for tax is part of a wider government online registration approach", "Q_LR_Q16x1xVx2": "When pre-determined criteria are met, registrant receives automated response without any human intervention with the tax registration number", "Q_LR_Q16x2xV": "Administration offers online service for filing tax returns", "Q_LR_Q16x2xVx1": "When pre-determined criteria are met, returns are automatically processed and assessments sent to taxpayers (all without human intervention)", "Q_LR_Q16x3xV": "Administration offers online service for making tax payments", "Q_LR_Q16x3xVx1": "Making tax payments is part of a wider government online payment portal", "Q_LR_Q16x3xVx2": "Payments are instantaneously processed and reflected in balances visible to the taxpayer", "Q_LR_Q16x4xV": "Administration offers online service for requesting extensions of deadlines (filing and payment)", "Q_LR_Q16x4xVx1": "When pre-determined criteria are met, requesting person receives automated response without any human intervention whether extension of deadline has been accepted or rejected", "Q_LR_Q16x5xV": "Administration offers online service for asking for tax payment arrangements", "Q_LR_Q16x5xVx1": "When pre-determined criteria are met, requesting person receives automated response without any human intervention whether payment arrangement has been accepted or rejected", "Q_LR_Q16x6xV": "Administration offers online service for asking confidential enquiries in a secure environment", "Q_LR_Q16x7xV": "Administration offers online service for filing tax related objections", "Q_LR_Q16x8xV": "Administration offers online service for dealing with correspondence", "Q_LR_Q16x9xV": "Administration offers online service for uploading data into the tax administration's system", "ONLINE_SERVICES_ADD": "Additional information on online services", "Q_LR_Q17": "Administration offers specific approaches to those that do not have online access", "Q_LR_Q18": "Administration ensures that its online services are available to a wide range of users including those users who have visual, auditory, motor or cognitive disabilities", "Q_LR_Q18x1": "Administration measures how those taxpayers perceive the quality of the service offerings", "Q_LR_Q19": "Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots", "Q_MC_Q19x1-SQ001": "Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers", "Q_MC_Q19x1-SQ002": "Virtual assistant(s) uses artificial intelligence to personalise interactions with taxpayers", "Q_LR_Q20": "Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants)", "Q_MC_Q20x1-SQ001": "Type of interaction: To suggest potential responses for incoming correspondence", "Q_MC_Q20x1-SQ002": "Type of interaction: To assist tax officials during live chats with taxpayers", "Q_MC_Q20x1-SQ003": "Type of interaction: To assist taxpayers during the filing of returns", "Q_MC_Q20x1-SQ004": "Type of interaction: Other interactions", "Q_LR_Q21": "Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants)", "Q_MC_Q21x1-SQ001": "Type of service: Telephone services, such as interactive voice response (IVR) systems", "Q_MC_Q21x1-SQ002": "Type of service: Return filing services", "Q_MC_Q21x1-SQ003": "Type of service: Taxpayer registration services", "Q_MC_Q21x1-SQ004": "Type of service: Payment services", "Q_MC_Q21x1-SQ005": "Type of service: Other services", "Q_LR_Q22": "Administration measures taxpayer experience in using online services", "Q_MC_Q22x1-SQ001": "Approach used: Survey (online or paper)", "Q_MC_Q22x1-SQ002": "Approach used: Online feedback channels (other than survey)", "Q_MC_Q22x1-SQ003": "Approach used: User testing", "Q_MC_Q22x1-SQ004": "Approach used: Web analytics", "Q_MC_Q22x1-SQ005": "Approach used: Interview (phone or in-person)", "Q_MC_Q22x1-SQ006": "Approach used: Other", "Q_AT_Q23": "Types of software created by the administration:", "Q_AT_Q23-SQ001": "Bookkeeping and accounting software", "Q_AT_Q23-SQ002": "Payroll software", "Q_AT_Q23-SQ003": "Invoicing software", "Q_AT_Q23-SQ004": "Return-filing software", "Q_AT_Q23-SQ005": "Other software", "Q_AT_Q23x1": "Types of software for which the administration engages in commercial partnerships with third parties:", "Q_AT_Q23x1-SQ001": "Bookkeeping and accounting software", "Q_AT_Q23x1-SQ002": "Payroll software", "Q_AT_Q23x1-SQ003": "Invoicing software", "Q_AT_Q23x1-SQ004": "Return-filing software", "Q_AT_Q23x1-SQ005": "Other software", "Q_LR_Q24": "Administration develops APIs", "Q_LR_Q24x1": "Administration makes a library of APIs publicly available for third party use", "Q_LR_Q24x2": "Administration engages in co-creation of APIs with third parties", "Q_AT_Q24x3x1": "Personal income tax interactions for which the administration has published APIs that allow third parties to integrate the respective interaction into their products:", "Q_AT_Q24x3x1-SQ001": "Register for tax", "Q_AT_Q24x3x1-SQ002": "File tax returns", "Q_AT_Q24x3x1-SQ003": "Make tax payments", "Q_AT_Q24x3x1-SQ004": "Request extensions of deadlines (filing and payment)", "Q_AT_Q24x3x1-SQ005": "Ask for payment arrangements", "Q_AT_Q24x3x1-SQ006": "Ask confidential enquiries in a secure environment", "Q_AT_Q24x3x1-SQ007": "File tax related objections", "Q_AT_Q24x3x1-SQ008": "Deal with correspondence", "Q_AT_Q24x3x1-SQ009": "Upload data into the tax administration’s system", "Q_AT_Q24x3x1-SQ010": "Other interactions", "Q_AT_Q24x3x2": "Corporate income tax interactions for which the administration has published APIs that allow third parties to integrate the respective interaction into their products:", "Q_AT_Q24x3x2-SQ001": "Register for tax", "Q_AT_Q24x3x2-SQ002": "File tax returns", "Q_AT_Q24x3x2-SQ003": "Make tax payments", "Q_AT_Q24x3x2-SQ004": "Request extensions of deadlines (filing and payment)", "Q_AT_Q24x3x2-SQ005": "Ask for payment arrangements", "Q_AT_Q24x3x2-SQ006": "Ask confidential enquiries in a secure environment", "Q_AT_Q24x3x2-SQ007": "File tax related objections", "Q_AT_Q24x3x2-SQ008": "Deal with correspondence", "Q_AT_Q24x3x2-SQ009": "Upload data into the tax administration’s system", "Q_AT_Q24x3x2-SQ010": "Other interactions", "Q_AT_Q24x3x3": "Value added tax interactions for which the administration has published APIs that allow third parties to integrate the respective interaction into their products:", "Q_AT_Q24x3x3-SQ001": "Register for tax", "Q_AT_Q24x3x3-SQ002": "File tax returns", "Q_AT_Q24x3x3-SQ003": "Make tax payments", "Q_AT_Q24x3x3-SQ004": "Request extensions of deadlines (filing and payment)", "Q_AT_Q24x3x3-SQ005": "Ask for payment arrangements", "Q_AT_Q24x3x3-SQ006": "Ask confidential enquiries in a secure environment", "Q_AT_Q24x3x3-SQ007": "File tax related objections", "Q_AT_Q24x3x3-SQ008": "Deal with correspondence", "Q_AT_Q24x3x3-SQ009": "Upload data into the tax administration’s system", "Q_AT_Q24x3x3-SQ010": "Other interactions", "DATA_MANAGEMENT": "Data management", "DATA_COLLECTION": "Data collection", "Q_AT_Q26-SQ001": "Administration receives data directly from taxpayers via their business systems (beyond PAYE systems)", "Q_AT_Q26x1-SQ001": "Taxpayers can, via their business systems, sent data to the administration automatically from machine-to-machine without human involvement", "Q_AT_Q26x2-SQ001": "Taxpayers can, via their business systems, upload manually some data onto the administration's systems via dedicated interfaces", "Q_AT_Q26-SQ002": "Administration receives data directly from third parties", "Q_AT_Q26x1-SQ002": "Third parties can sent data to the administration automatically from machine-to-machine without human involvement", "Q_AT_Q26x2-SQ002": "Third parties can upload manually some data onto the administration's systems via dedicated interfaces", "Q_LR_Q27": "Administration's IT system can routinely access data stored in taxpayer natural systems", "PREFILLING_TAX_RETURNS": "Prefilling tax returns", "Q_AT_Q28-SQ001": "Administration automatically prefills personal income tax returns with data that it has collected", "Q_AN_Q28x1xP-SQ001_SQ001": "Personal income tax returns are automatically prefilled with income information", "Q_AN_Q28x1xP-SQ001_SQ002": "Personal income tax returns are automatically prefilled with expense/allowance information", "Q_AT_Q29-SQ001": "For certain personal income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return", "Q_AT_Q28-SQ002": "Administration automatically prefills corporate income tax returns with data that it has collected", "Q_AN_Q28x1xC-SQ001_SQ001": "Corporate income tax returns are automatically prefilled with income information", "Q_AN_Q28x1xC-SQ001_SQ002": "Corporate income tax returns are automatically prefilled with expense/allowance information", "Q_AT_Q29-SQ002": "For certain corporate income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return", "Q_AT_Q28-SQ003": "Administration automatically prefills value added tax returns with data that it has collected", "Q_AN_Q28x1xV-SQ001_SQ001": "Value added tax returns are automatically prefilled with information on sales transactions (and output VAT)", "Q_AN_Q28x1xV-SQ001_SQ002": "Value added tax returns are automatically prefilled with information on purchase transactions (and input VAT)", "Q_AT_Q29-SQ003": "For certain value added taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return", "Q_LR_Q29x1": "Jurisdiction simplified tax rules to allow for the prefilling of returns with all necessary data", "Q_MC_Q29x1x1-SQ001": "Approach taken to simplify the tax rule: Simplification or reduction of number of taxable deductions / allowances", "Q_MC_Q29x1x1-SQ002": "Approach taken to simplify the tax rule: Creation of special tax regimes with simplified rules for calculating income", "Q_MC_Q29x1x1-SQ003": "Approach taken to simplify the tax rule: Other approaches", "Q_AT_Q30": "Providers of data used to prefill tax returns:", "Q_AT_Q30-SQ001": "Online marketplaces (incl. sharing and gig economy)", "Q_AT_Q30-SQ002": "Other online platforms, e.g. stock trading, currencies (incl. crypto).", "Q_AT_Q30-SQ003": "Taxpayer accounting systems", "Q_AT_Q30-SQ004": "E-invoicing systems", "Q_AT_Q30-SQ005": "Online cash registers", "Q_AT_Q30-SQ006": "Other government entities", "Q_AT_Q30-SQ007": "Private entities such as banks and insurance companies", "Q_AT_Q30-SQ008": "Other jurisdictions (beyond data received under CRS, FATCA and DAC)", "Q_LR_Q31": "Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration", "SHARING_DATA_GOV": "Sharing data with other parts of government:", "Q_LR_Q32": "Administration shares bulk information with other government agencies or provides them with direct access to information, incl. read-only access", "Q_LR_Q33": "Administration receives bulk information from other government agencies or has direct access to information other government agencies hold, incl. read-only access", "Q_LR_Q34": "Common cross government databases exist", "Q_MC_Q34x1-SQ001": "Types of database: Population register", "Q_MC_Q34x1-SQ002": "Types of database: Property register", "Q_MC_Q34x1-SQ003": "Types of database: Business register", "Q_MC_Q34x1-SQ004": "Types of database: Motor vehicle register", "Q_MC_Q34x1-SQ005": "Types of database: Other", "SHARING_DATA_NON_GOV": "Sharing data with non-government third parties:", "Q_AT_Q35-SQ001": "Administration shares individual taxpayer data with employers", "Q_AT_Q35x1-SQ001": "Data sharing with employers is done automatically", "Q_AT_Q35x1x1-SQ001": "Data sharing with employers is initiated by the taxpayer", "Q_AT_Q35-SQ002": "Administration shares individual taxpayer data with withholding agents", "Q_AT_Q35x1-SQ002": "Data sharing with withholding agents is done automatically", "Q_AT_Q35x1x1-SQ002": "Data sharing with withholding agents is initiated by the taxpayer", "Q_AT_Q35-SQ003": "Administration shares individual taxpayer data with tax intermediaries", "Q_AT_Q35x1-SQ003": "Data sharing with tax intermediaries is done automatically", "Q_AT_Q35x1x1-SQ003": "Data sharing with tax intermediaries is initiated by the taxpayer", "Q_AT_Q35-SQ004": "Administration shares individual taxpayer data with financial institutions", "Q_AT_Q35x1-SQ004": "Data sharing with financial institutions is done automatically", "Q_AT_Q35x1x1-SQ004": "Data sharing with financial institutions is initiated by the taxpayer", "Q_AT_Q35-SQ005": "Administration shares individual taxpayer data with other third parties", "Q_AT_Q35x1-SQ005": "Data sharing with other third parties is done automatically", "Q_AT_Q35x1x1-SQ005": "Data sharing with other third parties is initiated by the taxpayer", "Q_LR_Q36": "Administration shares anonymised taxpayer data on a confidential basis with third parties for analytical purposes", "Q_MC_Q36x1": "Types of third parties that received anonymised taxpayer data:", "Q_MC_Q36x1-SQ001": "Statistics office(s)", "Q_MC_Q36x1-SQ002": "Central / national bank", "Q_MC_Q36x1-SQ003": "International organisations", "Q_MC_Q36x1-SQ004": "Academic / research institutions", "Q_MC_Q36x1-SQ005": "Other", "Q_AT_Q37": "Data governance", "Q_AT_Q37-SQ001": "Administration has a comprehensive data management strategy", "Q_AT_Q37-SQ002": "Administration assesses data quality of reported data", "Q_AT_Q37-SQ003": "Administration has in place a data ethics framework", "Q_AT_Q37-SQ004": "Administration controls user data access and security", "Q_AT_Q37-SQ005": "Administration automatically detects unauthorised access", "Q_AT_Q37-SQ006": "Administration employs a Data Privacy Officer", "Q_AT_Q37-SQ007": "Administration has a cyber security unit", "Q_AT_Q37-SQ008": "Administration hires external parties to test the security of its systems", "Q_AT_Q37-SQ009": "Administration uses artificial intelligence as part of the data governance process", "Q_AT_Q38": "Data analytics", "Q_AT_Q38-SQ001": "Administration has big data capabilities with the necessary people, skills and infrastructure", "Q_AT_Q38-SQ002": "Administration uses an enterprise-wide Business Intelligence and Visualisation tool", "Q_AT_Q38-SQ003": "Administration uses analytics for real-time tax fraud detection and prevention", "Q_LR_Q39": "Administration uses big data for analytical purposes", "Q_MC_Q39x1-SQ001": "Use of big data to: Improve compliance", "Q_MC_Q39x1-SQ002": "Use of big data to: Identify trends", "Q_MC_Q39x1-SQ003": "Use of big data to: Policy forecasting", "Q_MC_Q39x1-SQ004": "Use of big data to: Revenue forecasting", "Q_MC_Q39x1-SQ005": "Use of big data to: Provide new services", "Q_MC_Q39x1-SQ006": "Use of big data to: Other purposes", "Q_LR_Q39x2": "Administration uses artificial intelligence / machine learning as part of the big data analysis", "Q_AT_Q40": "Innovative approaches used by the administration as part of its data management activities:", "Q_AT_Q40-SQ001": "Cloud storage", "Q_AT_Q40-SQ002": "Robotic process automation", "Q_AT_Q40-SQ003": "Artificial intelligence", "Q_AT_Q40-SQ004": "Machine learning", "Q_AT_Q40-SQ005": "Network analysis", "Q_AT_Q40-SQ006": "DataOps approach", "TAX_RULE_MANAGEMENT": "Tax rule management and application", "Q_LR_Q42": "Government publishes tax law in machine-readable format", "Q_LR_Q43": "Administration developed an assurance framework that ensures that third parties incorporate tax rules in their software products and deliver outputs based on those rules that are accepted by the tax administration", "Q_MC_Q43x1": "Types of approaches taken by the administration where an assurance framework has not been developed:", "Q_MC_Q43x1-SQ001": "Administration provides technical documentation to enable product development by software providers", "Q_MC_Q43x1-SQ002": "Administration enforces a software development lifecycle that a software provider must follow to meet set requirements", "Q_MC_Q43x1-SQ003": "Administration implements controls around authorisation and validation of information sent / received", "Q_MC_Q43x1-SQ004": "Other approaches", "Q_MC_Q43x1-SQ005": "No approach", "Q_LR_Q44": "Administration publishes the names of software products approved or recognised by the administration", "Q_LR_Q45": "Administration maintains a register of approved or recognised software products", "Q_LR_Q45x1": "Register is publicly available", "Q_MC_Q45x2": "Type of approval / recognition process:", "Q_MC_Q45x2-SQ001": "Certification by the administration", "Q_MC_Q45x2-SQ002": "Certification by another government body", "Q_MC_Q45x2-SQ003": "Administration endorsement of a private certification process", "Q_MC_Q45x2-SQ004": "Self-declaration with administration conducting random checks", "Q_MC_Q45x2-SQ005": "Other approach", "REG_AND_DEREG": "Registration and deregistration of taxpayers", "Q_AT_Q46-SQ001": "Administration automatically registers taxpayers based on data received from third parties", "Q_AT_Q46-SQ002": "Administration automatically deregisters taxpayers based on data received from third parties", "Q_AT_Q47-SQ001": "Third party stakeholders can automatically register taxpayers", "Q_AT_Q47-SQ002": "Third party stakeholders can automatically deregister taxpayers", "Q_LR_Q48": "Administration uses artificial intelligence", "Q_AT_Q48x1": "Main use cases for artificial intelligence:", "Q_AT_Q48x1-SQ001": "Automated provision of personalised information to stakeholders", "Q_AT_Q48x1-SQ002": "Virtual assistants", "Q_AT_Q48x1-SQ003": "Risk assessment processes", "Q_AT_Q48x1-SQ004": "Detection of tax evasion and fraud", "Q_AT_Q48x1-SQ005": "Assistance of tax officials in making administrative decisions", "Q_AT_Q48x1-SQ006": "Making recommendations for actions", "Q_AT_Q48x1-SQ007": "Making of final administrative decisions", "Q_AT_Q48x1-SQ008": "Dispute resolution", "Q_AT_Q48x1-SQ009": "To ensure the integrity of tax administration systems / processes", "Q_AT_Q48x1-SQ010": "Other use cases", "Q_LR_Q48x2": "Limitations exist on the use of artificial intelligence", "Q_LR_Q48x3": "Administration has an ethical framework for the application of artifical intelligence", "Q_AT_Q48x4": "Approaches taken by the administration to ensure that decisions by the artifical intelligence are objective:", "Q_AT_Q48x4-SQ001": "Administration reviews artificial intelligence source code", "Q_AT_Q48x4-SQ002": "Administration reviews artificial intelligence input information", "Q_AT_Q48x4-SQ003": "Administration probes and tests artificial intelligence responses", "Q_AT_Q48x4-SQ004": "Administration monitors artificial intelligence outputs", "Q_AT_Q48x4-SQ005": "Administration takes other approaches", "Q_AT_Q48x4x1-SQ001": "Third party reviews artificial intelligence source code", "Q_AT_Q48x4x1-SQ002": "Third party reviews artificial intelligence input information", "Q_AT_Q48x4x1-SQ003": "Third party probes and tests artificial intelligence responses", "Q_AT_Q48x4x1-SQ004": "Third party monitors artificial intelligence outputs", "Q_AT_Q48x4x1-SQ005": "Third party takes other approaches", "TAX_RULE_MANAGEMENT_INV": "Tax rule management innovation", "Q_LR_Q49": "Administration has IT systems in place that automatically (i.e. without human intervention) identify errors or inconsistencies in the data provided by stakeholders", "Q_LR_Q50": "Administration's IT system enables the taxpayer or business to test upfront tax treatments of scenarios to inform their decision making and liabilities", "Q_LR_Q51": "Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes", "Q_LR_Q51x1": "Administration uses smart contracts embedded within Distributed Ledger Technology", "Q_LR_Q52": "Administration automatically provides information on changes to taxpayer's individual tax positions to third parties to facilitate withholding of taxes", "Q_LR_Q52x1": "Third parties calculate the withholding on the basis of a flat rate or the individual tax position of the taxpayer", "Q_LR_Q52x2": "Withholding is done as a result of legislative requirements or voluntary arrangements", "GENERAL_ELEMENTS": "General elements", "Q_LR_Q54": "Administration developed a strategy for digital transformation", "Q_LR_Q54x1": "Time frame of the strategy", "Q_LR_Q54x2": "All key internal stakeholders, including senior management and relevant functional areas, have been involved in drawing-up the strategy", "Q_LR_Q54x3": "Input has been sought from external stakeholders, such as other parts of government, tax policy makers, taxpayer bodies and representatives", "Q_LR_Q54x4": "Administration used data analysis and analytics to forecast different scenarios during the process of drawing-up the strategy", "Q_LR_Q54x5": "Administration monitors progress against the digital transformation strategy", "Q_LR_Q54x6": "Administration has ring-fenced funding for the duration of the strategy", "Q_LR_Q54x7": "Government has a wider digital transformation strategy", "Q_LR_Q54x7x1": "Administration's digital transformation strategy has been aligned to the one of the government", "Q_LR_Q55": "Administration established a senior management governance body to oversee the digital transformation", "Q_LR_Q55x1": "External stakeholders have formal positions on the governance body", "Q_MC_Q55x1x1": "Sectors where external stakeholders come from:", "Q_MC_Q55x1x1-SQ001": "Other parts of government", "Q_MC_Q55x1x1-SQ002": "Private sector", "Q_MC_Q55x1x1-SQ003": "Civil society", "Q_MC_Q55x1x1-SQ004": "Other sectors", "Q_LR_Q56": "Administration adopted programme-management activities that support transitioning to a digital tax administration", "Q_LR_Q57": "Administration has specific roles / positions who manage and lead the work on digital transformation, e.g. a chief digital officer", "Q_LR_Q58": "Government has a whole of government approach to digital transformation governance", "Q_LR_Q58x1": "Administration is directly represented in the governance structures of the whole of government approach", "Q_LR_Q59": "Administration has identified the future skills required by the administration for a successful digital transformation", "Q_LR_Q59x1": "Administration has mapped the skills that administration officials currently have against those that are required", "Q_LR_Q59x1x1": "Mapping covers a multi-year period", "Q_LR_Q59x1x2": "Mapping is reviewed on a regular basis", "Q_LR_Q59x1x3": "Outcomes of the mapping have been reflected in the wider human resource strategy of the administration", "Q_AT_Q59x2-SQ001": "External supplier, such as a consultancy firm, conducted the identification of future skills required", "Q_AT_Q59x2-SQ002": "External supplier, such as a consultancy firm, conducted the mapping of skills that officials currently have", "Q_AT_Q59x3-SQ001": "Administration collaborated with other government organisations or external partners (e.g. universities) on improving staff skills required for digital transformation", "Q_AT_Q59x3-SQ002": "Administration collaborated with other government organisations or external partners (e.g. universities) on the potential recruitment pool for digital transformation", "Q_AT_Q60": "Strategy to build a digital culture", "Q_AT_Q60-SQ001": "Administration developed a strategy to build a digital culture within the administration", "Q_AT_Q60-SQ002": "Administration developed a strategy to build a digital culture within the taxpayer community", "Q_AT_Q60-SQ003": "Administration developed a strategy to build a digital culture within the advisor community", "Q_LR_Q61": "Administration communicate the digital transformation strategy or changes to all officials so that they understand their individual roles and responsibilities", "Q_LR_Q62": "Administration regularly engages with staff and other stakeholders on the digital transformation strategy, its implementation and progress" }, "CL_OBS_STATUS": { "A": "Normal value", "B": "Time series break", "D": "Definition differs", "E": "Estimated value", "F": "Forecast value", "G": "Experimental value", "I": "Value imputed by a receiving agency", "K": "Data included in another category", "W": "Includes data from another category", "O": "Missing value", "M": "Missing value; data cannot exist", "P": "Provisional value", "S": "Strike and other special events", "L": "Missing value; data exist but were not collected", "H": "Missing value; holiday or weekend", "Q": "Missing value; suppressed", "J": "Derogation", "N": "Not significant", "U": "Low reliability", "V": "Unvalidated value", "_U": "Unknown", "X": "Observation status unavailable from external organisation", "R": "Excludes one or more subcategories" } } }