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Inland Revenue

Tax Policy

Consultation document
Published 11 February 2022

Tax administration in a digital world

An officials' issues paper about possible policy changes required to support a more digital tax system.

It covers frameworks for considering policy changes, and what the shift to digital could mean for a more digital tax system, taxpayers, Inland Revenue, and digital inclusion.

It also covers specific areas for feedback, including:

  • The regulatory framework applying to external parties, including intermediaries and other entities which interact with the tax and payments system.
  • The rules, frameworks and scope of data sharing.
  • How tax legislation could support a more digital future.