The Global Development of Taxpayer Digital Identification:An Analysis Based on OECD Report Tax Administration 3.0 and the Digital Identification of Taxpayers:Initial Findings
Effective digital identification management is a prerequisite for remote connectivity of systems among public sectors,taxpayers and the third parties,and is also the core building block of seamless tax administration.To better understand the current progress of digital identification in various jurisdictions,the OECD released the Tax Administration 3.0 and the Digital Identification of Taxpayers:Initial Findings in September 2022.Based on this report,the paper introduces the development of digital identification in selected jurisdictions from five dimensions,including the overall maturity of digital identification,the acceptance by taxpayers,the main authentication methods of digital identification,the authorization of third parties,and the domestic interoperability of digital identification.Then the paper analyzes the main goals,shortcomings,related challenges and corresponding solutions of cross-border interoperability of digital identification,and puts forward suggestions on application and management of digital identification in China.
Tax collection and administrationDigitalizationDigital identificationCross-border interoperability
NETL
NSTL
万方数据
