Key findings of the Tax Administration 2023
On the net revenues and operating budget
◦ The tax administrations participating in the 2023 edition of the OECD’s Tax Administration Series (TAS 2023) collect net revenues of EUR 13.4 trillion and employ around 1.7 million staff.
◦ Tax administrations work on a combined operating budget amounting to around EUR 95 billion, equivalent to 0.7% of total revenues collected, reflecting their efficiency and effectiveness.
On online interactions and digital strategies
◦ Around 75% of tax administrations have a digital transformation strategy in place and, typically, those have a 3-to-5-year timeframe.
◦ E-filing and e-payment are increasingly becoming the norm and online interactions are prevailing. From 2014 to 2021, the average e-filing rates for PIT, CIT and VAT returns have increased significantly – between 17 and 20 percentage points (p.p.).
On Artificial Intelligence and APIs
◦ More than 50% of administrations covered in the report are using artificial intelligence, including for the detection of tax evasion and fraud and as part of risk assessment processes, and half of the administrations are using robotic process automation, a 27.2 p.p. increase since 2018.
◦ Around 85% of administrations are creating Application Programming Interfaces (APIs) and 75% of them are making the APIs available to third party developers.
