This vision is the vision is laid out in document: 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 This vision termed Tax Administration 3.0 to emphasise the nature of the paradigm shift that it involves. Using this terminology, Tax Administration 1.0 can be characterised as largely paper-based with many manual and siloed processes. As taxpayers and the whole economy go increasingly digital, a host of new opportunities has arisen for the use of digital data and analytical tools by tax administrations, including through joining-up with other parts of government, the private sector and internationally. This is leading to improvements in the efficiency and effectiveness of tax administration processes for taxpayers and the administration in many jurisdictions in what might be termed Tax Administration 2.0, sometimes referred to as “e-administration”. In Tax administration 3.0, as more interconnections become possible between the different systems that taxpayers use to run their businesses, undertake transactions and communicate – their “natural systems”- the more it becomes possible to move taxation processes into these systems, subject to appropriate assurance. This digital transformation – Tax Administration 3.0 - has the potential to build-in compliance in an increasing number of areas, to move taxation closer to taxable events and to significantly reduce the burdens that can arise from using different processes for taxation to those used in taxpayers’ daily lives and businesses. As these opportunities increase, it may be possible to make significant inroads into the structural limitations of current tax administration which can lead to persistent tax gaps, large amounts of uncollected tax debt and continuing, and in some areas growing compliance burdens.