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 Chapter 2, pp. 18-24, offers a number of strategic assessments that motivate the mission of "Digital Transformation of Tax Administration". Limitations of the current system: - limited ability to narrow tax gaps substantially - difficulty in reducing compliance burden Concerns: • Accessing and using information in the light of changing work patterns, changing business models and the use of opaque digital assets such as virtual currencies. • Changing societal expectations about joined-up government processes. • Privacy, security and transparency concerns around the use and control of large data sets.