"All revenue bodies," reads an OECD forum on tax administration white paper, "are confronted with the goals of making it easier for taxpayers to comply with law (i.e. reducing their compliance burden), improving taxpayers’ compliance and increasing administrative efficiency."
Without knowing it, the OECD described the professed aim of Making Tax Digital, the government's frustratingly elusive, epochal tax transformation.
We don't know much about MTD. That's not a stunning admission, perhaps; the information drip from Whitehall has been but a slender trickle.
We know that the consultation documents are ready but will only be released in July, after the Brexit referendum's purdah is lifted.
We also know some fundamentals like: HMRC will gradually introduce quarterly reporting from April 2018 onward for income tax and NI, culminating in April 2020 when everyone (from corporation to landlord) will report quarterly.
That's largely it. But as frustrating as it is, there is another way we can attempt to make sense of digital taxation.
The UK isn’t the first country to move to a digital tax system. Other countries have already - some quite a while ago, in fact - made the daring trek up Mount Digital.
What do we know about the countries' tax administrations and what does it mean in practice?
Let's look at three examples:
Denmark, Australia and the United States