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.