While many of the projects undertaken by the Member countries have been enabled by the existence of the Internet and its emergent technologies some of these initiatives have arisen as a direct result of viewing the taxpayer as a customer. This new perspective offers a whole new approach to tax administration. Using methods employed by the private sector to better serve their customers has spawned a plethora of new ideas for revenue authorities. This paper documents the trends detected in the world class initiatives promulgated by the countries of the OECD to reduce taxpayer burden and tax administration costs. It should be noted that many of the initiatives perform the dual function of reducing taxpayer burden and reducing the administration costs of the revenue authorities.
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