Tax Administration: Digital Resilience in the COVID-19 Environment
Published 21 April 2021
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During the COVID-19 crisis, many tax administrations had to close offices and move to almost full or partial remote working. For many, this has also coincided with the peak filing season and an increase for some in the administration of benefits affected by COVID-19. This had impacts on normal operations, as some administrations have not been able to carry out business as usual in all areas, including difficulties in dealing with paper communications and forms, physical audits, taxpayer contacts and some aspects of systems maintenance. In addition, many administrations have been asked to undertake new roles providing assistance, including financial assistance, to taxpayers on behalf of the wider government.
This note is intended to provide a status/pulse check on the impact of digitalisation of tax administration in dealing with the COVID-19 crisis, with a particular focus on taxpayer services, compliance risk management, remote working, IT systems and providing support for wider government. It has been produced by the OECD Forum on Tax Administration (FTA) Secretariat in collaboration with the FTA Enterprise Risk Management Community of Interest and takes account of input provided by more than thirty tax administrations that completed a digital resilience survey. The results are presented on an anonymised basis.
Other actions to tackle Covid-19
With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.
- Tax Administration Responses to COVID-19: Administrative measures to facilitate withholding tax relief claims (reference document, PDF, webbook), published 6 September 2021
- Tax Administration: Towards Sustainable Remote Working in a Post-COVID-19 Environment (reference document, PDF, webbook), published 19 July 2021
- Tax Administration Responses to COVID-19: Assisting Wider Government (reference document, PDF), published 30 July 2020
- Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19 (reference document, PDF), published 26 May 2020
- Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers (reference document, PDF), updated 21 April 2020
- Tax Administration Responses to COVID-19: Business Continuity Considerations (reference document, PDF), updated 7 April 2020
- Tax Administration Responses to COVID-19: Recovery Period Planning (reference document, PDF), published 26 May 2020
The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of coronavirus (COVID-19). Please visit the dedicated OECD website for a full suite of coronavirus-related information.