OECD Tax Administration Maturity Model Series2022 model

OECD Digital Transformation Maturity Model: self-assessment tool

Assess how ready your tax administration is for joined-up, data-driven and increasingly real-time taxation, and turn the result into a roadmap.

About the model

What the Digital Transformation model measures

The Digital Transformation Maturity Model describes how a tax administration moves from digitising individual functions and offering e-services towards joined-up processes that are built into the systems taxpayers already use.

It covers digital identity, how taxpayers reach the administration, the data behind it, how tax rules are written and applied, the skills digital work needs, and the governance that holds it together.

Structure13 indicative attributes in 6 themes
Maturity levels5: Emerging → Progressing → Established → Leading → Aspirational
FormatFacilitated self-assessment; best-fit level per attribute
What is assessed

The 13 attributes, by theme

Each attribute is rated at the level that best describes the administration today. Not every statement under a level has to be met; the aim is the best overall fit, backed by evidence.

Digital identity

  • 1.1 Creation of Digital Identity and Unlocking of Service Options
  • 1.2 Uses of Digital Identity Within the Administration and by Taxpayers

Taxpayer touchpoints

  • 2.1 Types and Uses of Taxpayer Touchpoints
  • 2.2 Accessible Services

Data management and standards

  • 3.1 Data Availability and Standards
  • 3.2 Data Security and Privacy

Tax rule management and application

  • 4.1 Tax Rule Development
  • 4.2 Assurance of Application of Tax Rules

New skill sets

  • 5.1 HR Strategy and Function
  • 5.2 Skills Development
  • 5.3 Workforce Planning

Governance frameworks

  • 6.1 Strategy Setting: Context and Process
  • 6.2 Governance Models and Mechanisms
Maturity levels

5 levels, from Emerging to Aspirational

The model describes a direction of travel, not a pass mark. There is no single right level for every administration: you choose the target that fits your context, and Nudj measures the gap to it.

Emerging

Capabilities exist in pockets and depend on individuals; practice is ad hoc and often reactive.

Progressing

Some processes are in place and understood, but they are applied unevenly across the administration.

Established

Processes are standard, coordinated and part of how the administration routinely works.

Leading

Practice is integrated with strategy and performance management and continuously improved.

Aspirational

A forward-looking position few administrations reach yet, often using advanced data and technology.

How it works in Nudj

From self-assessment to an improvement plan.

Launch

Pick the model from the Nudj library, set the target level, dates and participants.

Discuss

Run the facilitated discussion. Each participant chooses the best-fit level for every attribute.

Evidence

Record the reasons for each rating and attach supporting documents.

Validate

An assessor reviews, challenges and validates the ratings before they count.

Analyse

See the result by attribute and theme, and the gap to your target level.

Act

Turn the gaps into recommendations, a roadmap and owned tasks.

Re-assess

Run the model again later and compare cycles to show progress.

Running the session

Who should take part

ParticipantsBusiness, technology, data, tax policy and operations, taxpayer service, security, HR and governance leads, so that every theme is discussed by the people who own it.
TimeTypically one to two facilitated workshops, depending on preparation.
OutcomeA validated maturity profile, the gaps to your target, and a roadmap of owned actions.
FAQ

Questions about the Digital Transformation model in Nudj

Is this the official OECD Digital Transformation Maturity Model?

Nudj's assessment follows the structure of the OECD Digital Transformation Maturity Model as published by the OECD: the same attributes and the same 5 maturity levels. Nudj is not affiliated with the OECD; we recommend that participants also have the OECD publication to hand.

Can we run the Digital Transformation model as a self-assessment?

Yes. The model is designed as a facilitated self-assessment. Nudj supports a single facilitated session or several respondents rating separately, with an assessor validating the results.

How long does the assessment take?

Typically one to two facilitated workshops, depending on preparation.

Can we compare results over time?

Yes. Each run is a separate assessment event, and Nudj compares cycles side by side so you can show progress against your target.

Is Nudj available in Arabic?

Nudj's interface works in English and Arabic, including right-to-left layout. The OECD model content itself is in English.

Can we add our own questions or use other frameworks?

Yes. You can extend a built-in model with your own questions, and use Nudj's framework builder for your organisation's own models alongside the OECD ones.

Which parts of the administration does the digital transformation model cover?

All of them. It looks at digital identity, taxpayer touchpoints, data, tax rules, skills and governance, so it works best as a cross-functional exercise rather than an IT-only review.

Other OECD maturity models in Nudj

Run the Digital Transformation model in Nudj.

See the full assessment, from the first rating to the improvement roadmap.

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