
As global uncertainties persist, tax leaders are increasingly turning to digitalisation to enhance efficiency and compliance, according to Deloitte’s 2025 Global Tax Policy Survey. The poll draws insights from more than 1,100 tax and finance executives across 28 countries. It identified digitalisation and tax transparency as continued areas of focus, with sustainability growing in importance under changing regulatory conditions.
Consistent with the 2024 survey results, digitalisation of tax remains a critical theme, ranking as the second most impactful trend globally after tax transparency. The survey shows that 86% of respondents report some level of progress toward implementing the Organisation for Economic Co-operation and Development’s (OECD’s) Tax Administration 3.0 framework in their jurisdictions. The proportion of respondents observing ‘significant movement’ increased to 35%, up from 13% in the previous year, indicating accelerated adoption.
Progress towards OECD benchmark
Despite the optimism surrounding digitalisation, the anticipated benefits of Tax Administration 3.0 have seen a slight decline in ratings compared to 2024.
The introduction of e-invoicing and e-trade requirements was initially expected to simplify compliance. However, 40% of respondents viewed simplified compliance as the main benefit in 2025. The figure represents a sharp decline from 59% in the 2024 survey. Simultaneously, concern about increased complexity grew, with 26% now expecting compliance to become more difficult, up from 10% a year earlier.
“This survey underscores a dual reality in global tax policy—while regulatory requirements and expectations for transparency remain paramount, emerging priorities like digitalisation are reshaping, and even complicating, the tax landscape,” said Deloitte Global Tax & Legal Leader Willem Blom.
AI integration in tax compliance expands
The survey also explored the adoption of AI-based tax compliance software. Over one-fifth of respondents report these tools are already in use within their countries, typically with human oversight. Adoption is higher in Latin America (27%) and is expected to increase, particularly in the Middle East, where 61% of respondents foresee growing use in the next three years.
However, businesses remain cautiously optimistic about AI’s benefits. Only 29% anticipate improved accuracy, and 21% cite benefits such as greater consistency or regulatory compliance. A notable shift is the decline in expected cost reductions, which fell by more than 10 percentage points since 2024, indicating cautious assessments of AI’s financial advantages.
The rise of Generative AI (GenAI) is expected to impact both front and back-office functions, offering organisations the opportunity to create value even as Tax Administration 3.0 progresses slowly in some regions.
As AI’s role in tax administration grows, discussions on the taxation of AI-generated value are also gaining traction. Around 79% of respondents are aware of conversations about taxing profits attributable to AI, the survey found.
Last year, another Deloitte study found that investment in GenAI is increasing, with early applications showing potential. However, it found that data management and risk-related challenges are limiting the ability of organisations to scale these initiatives.