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 Paying taxes will become a more seamless experience over time integrated into daily life and business activities as much as possible. Natural citizen and business behaviours and systems will increasingly be the starting point of taxation processes. Tax administrations and private sector organisations will increasingly collaborate in creating innovative and joined-up services, adding value to the taxpayer, reducing administrative burdens and assuring secure, transparent and highly reliable outcomes. Adapting taxation processes to fit in with taxpayers’ natural systems will facilitate compliance by design and “tax just happening”. Free-riding and being non-compliant will increasingly require deliberate and burdensome additional activities.