Source: OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration, OECD, Paris. http://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/tax-administration-3-0-the-digital-transformation-of-tax-administration.htm pp. 12-13 Taxpayers will have the opportunity to check and question taxes assessed, paid and due in real-time. It will be clear which rules have been applied to which data, reflecting facts and circumstances. This will allow taxpayers to challenge both automated and human decision-making. Citizens and businesses can check the origin and accuracy of the data used and can grant or deny access to personal data sources not required for tax purposes. Although the tax legislation might still be complicated, to taxpayers the underlying tax administration process and results will be increasingly accessible and transparent.