OECD经合组织：2025年税务管理数字化和数字化转型举措报告（英文版）

When the OECD’s Forum on Tax Administration (FTA) vision for the future of tax administration – Tax Administration 3.0 – was published in 2020 (OECD, 2020[2]), many tax administrations had already embarked on a digital transformation journey, introducing new digital initiatives and innovations to support tax