Asian Development Bank
Tax administrations face complexity due to globalization, evolving taxpayer behavior, and technological advances. This guide establishes a practical framework that combines analytical techniques with governance and ethics to institutionalize data analytics within tax agencies. Addressing the challenges faced by tax administrations in an increasingly complex environment, the guide sets out practical, capability-based pathways for tax administrations to build and institutionalize data and analytics and concludes with a high-level road map for how administrations can approach their data and analytics journey. The road map is intended to prompt administrations to deliberately plan and sequence their analytics build. Designed to be applied in accordance with the reader’s domestic legislation, policy settings, and organizational risk appetite, emphasis is also placed on ensuring that decisions with material taxpayer impacts are subject to appropriate human review and formal assurance. To support practical application, the guide includes additional step-by-step guides for data professionals and others tasked with building these capabilities.