The 12 case study countries
Australia (updated) – A detailed plan of digitalisation supported by some clever identification and cybersecurity ideas such as voice recognition
Brazil (updated) – Unusual reliance on widespread mandatory electronic invoicing
Canada (new) – Advanced digitalisation project that is considering the next steps
China (new) – Leveraging incredibly large data sets on taxpayers to help automate the largest tax system in the world
Czechia (updated) – Less of a focus on digitalisation, and troubles stemming from rapid introduction and perceived overuse of powers
Estonia (updated) – The most advanced digital government in the world, Estonia is an exemplar of what can be done with concerted effort and ambition
Italy (updated) – Completely mandatory online filing leads to many Italians needing to use third party agents to file their taxes, leading to an uneven administrative burden
Nigeria (new) – Starting out with digitalisation as part of an effort to improve government efficiency and fight endemic corruption
Russia (updated) – An impressively rapid rollout of digitalisation achieved with pilot schemes and regional rollouts
Singapore (new) – A largely successful programme of modernisation with some hiccups around changes to authorisation
UK (updated) – An ambitious second-wave digitalisation project, which was originally aiming at changing too much too quickly for smaller taxpayers. The revised plans are better thought out but may still lead to difficulties for taxpayers.
USA (new) – Digitalisation has been hampered by strong lobbying interests from software providers, on whom the current system relies.