The domain of tax law encompasses voluminous data sets and a substantial degree of routine tasks, the purpose of which is to ensure that tax obligations are fulfilled. These routine tasks are reflected in processes – some of which are highly detailed – such as those for calculating and structuring transfer prices. These processes are particularly well-suited for digitization. The advent of digitization has engendered a plethora of advantages, both for taxpayers and tax authorities. The implementation of these measures has been shown to enhance task completion efficiency, leading to significant savings in time and resources. Furthermore, the automated analysis of data has been shown to enhance the management of risk with respect to tax compliance. The OECD’ s “Tax Administration 3.0" vision has shifted the perception of tax authorities from mere administrative entities to that of service providers for taxpayers. This suggests that tax authorities should prioritize the optimization of their internal processes while also designing these processes to be service-oriented. Digital processes and structures, therefore, constitute the crux of digitization in the context of tax law. The various processes involved in tax collection can be grouped into three categories: (1) processes for calculating the tax bases and assessing taxes; (2) processes for the payment or collection of taxes; and (3) processes within the framework of taxpayers’ compliance and tax administration itself, such as tax controlling, tax risk management etc.
