{
  "title": "Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan (ITSP)",
  "publication": "Technical Notes and Manuals, March 14, 2017",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2017/03/15/use-of-technology-in-tax-administrations-1-developing-an-information-technology-strategic-44714",
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  "summary": "This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP).",
  "sections": [
    {
      "heading": "Purpose and scope",
      "content": "- This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations.\n- Focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP).\n- Intended for tax administrations that are largely manual or have outdated legacy IT systems.\n- Focuses on core tax functions and does not address other business systems (e.g., payroll, finance, document, and asset management systems)."
    },
    {
      "heading": "Relation to the series",
      "content": "- Note 1: Developing an information technology strategic plan (this publication).\n- Note 2: Addresses how to select an IT system for core tax administrations functions.\n- Note 3: Covers implementation of a commercial-off-the-shelf (COTS) system.\n- These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or whose technology is limited and outdated."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subject: Administration in revenue administration, Strategic planning for revenue administration, Tax administration core functions, Technology\n- Keywords: administration, IT strategy, legacy information technology, tax administration, TNM"
    },
    {
      "heading": "Availability and formats",
      "content": "- Download PDF available via IMF eLibrary.\n- More formats on IMF eLibrary; print copies available to order.\n- Citation example provided in Chicago format:\n  - Margaret Cotton, and Gregory Dark. \"Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan (ITSP)\", Technical Notes and Manuals 2017, 001 (2017), accessed 9/21/2026, https://doi.org/10.5089/9781475583601.005\n\nIMF Technical Note: Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan (ITSP), Margaret Cotton and Gregory Dark, March 14, 2017.\n\n---\n\n Content in this bundle\n\n- Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan\n  - Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2017/03/15/use-of-technology-in-tax-administrations-1-developing-an-information-technology-strategic-44714"
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    "Authors: Margaret Cotton, Gregory Dark",
    "Published: March 14, 2017",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781475583601.005",
    "This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations.",
    "Focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP).",
    "Intended for tax administrations that are largely manual or have outdated legacy IT systems.",
    "Focuses on core tax functions and does not address other business systems (e.g., payroll, finance, document, and asset management systems).",
    "Note 1: Developing an information technology strategic plan (this publication).",
    "Note 2: Addresses how to select an IT system for core tax administrations functions.",
    "Note 3: Covers implementation of a commercial-off-the-shelf (COTS) system.",
    "These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or whose technology is limited and outdated.",
    "Subject: Administration in revenue administration, Strategic planning for revenue administration, Tax administration core functions, Technology",
    "Keywords: administration, IT strategy, legacy information technology, tax administration, TNM",
    "Download PDF available via IMF eLibrary.",
    "More formats on IMF eLibrary; print copies available to order.",
    "Citation example provided in Chicago format:",
    "**Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan**"
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