This technical study provides an overview of the issues and areas that policy makers from ADB members would want to be familiar with to embark on planning and implementing a digital transformation of tax administration. This includes potential rationales for undergoing a transformational reform; the elements needed to build a strategy and an implementation plan (digital roadmap); and the risks and challenges faced in undertaking the reform. The report brings together basic assessment framework to support the initiation of the planning process, and an approach to effective implementation of “the tax administration of the future”.

JEL Classification: H2, H83, O33