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 Taxation is increasingly joined-up with other government services and functions, as well those of private actors, employing common engagement models with citizens and business. One digital identity will support a seamless connection between processes and data sources. Payments, benefits and refunds are matched and balanced from a citizen and business perspective.