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3.2.1 Fundamentals of DTA

Digitalization is a global phenomenon, originating from the cross-application of new
technologies such as cloud computing, big data, Internet of Things, and artificial
intelligence and casting significant influence on all walks of life. Therefore,
digitalization is a global trend that tax authorities should ride to further improve tax
administration. This subtopic presents participants with an overview and relevant
theories of tax administration digitalization to lay the groundwork for further study in
the area.

There are two courses under this subtopic. Overview of DTA introduces the origin,
background, related concepts, objectives, design principles, implementation steps and
international common practices of DTA. In Road of Digital Transformation,
common problems, as well as their solutions, encountered by some jurisdictions
around the world during the digital transformation are shared to promote categorized
management of tax sources, standardized business processes, and continuous
improvement of the quality of tax administration.

3.2.2 Evolution and Application of DTA

Promoting the development and adoption of digitalization helps ensure the success of
tax reforms, reduce administrative burden, avoid tax loss, forge new ways of tax
enforcement and supervision, and deepen the integration of taxation into national
governance. This subtopic, with a focus on digital development and application of tax
administration in some jurisdictions, shares relevant experience in order to advance
the understanding of the digital transformation of tax administration, and equip
participants with the basic operation and application skills.

There are two courses under this subtopic: DTA Development and Practice in
Relevant Jurisdictions recapitulates on developments and practices of DTA in
relevant jurisdictions; in Jurisdiction Practice in Construction and Development of
Tax Administration Systems, participants will be introduced to various elements of
tax administration systems including the background, content and effectiveness.

3.2.3 Technical Underpinning for DTA

Digital transformation of tax administration is an intricate system engineering. To
promote it with high quality, the strong support of technology is indispensable, for
which tax administrations should choose the appropriate technical architecture, build
the optimal technical support system and refine the top-level design. This subtopic
elaborates on the technical underpinning for digital tax administration and its
prospects, and inspires participants’ thinking with specific cases, so as to further
enhance their digital application ability.
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