A first step to real-time taxation

The vision of the Dutch Tax Authority is to create a future where tax assessment and collection occur automatically and in real-time. This will relieve citizens and entrepreneurs to the maximum extent and ensure they are always aware of their tax obligations. This research report serves as an initial overview of real-time taxation. It includes an analysis of the current landscape and potential future developments, involved stakeholders, legislative considerations, an exploration of blockchain technology, and examples of implementation phases.