A recent survey highlights that transparency and digitalization are top priorities for tax leaders globally, with sustainability gaining importance amid regulatory uncertainty.
According to Deloitte's 2025 Global Tax Policy Survey, 82% of respondents expect increased public tax disclosures in the next few years.
In addition to stakeholder expectations and voluntary disclosures, a significant number of respondents (81%) said national-level transparency laws are the most influential regulatory force they’re facing.
The digitalization of tax remains a top priority globally, with nearly nine in 10 respondents reporting, in their countries, some movement toward the Tax Administration 3.0 model where “tax just happens.”
The survey also reveals that while nearly 90% of respondents see movement towards a digital tax model, their optimism about its benefits decreased.
Sustainability rose to the third priority, with 55% of respondents emphasizing its significance. See more findings.