In this episode of EY Tax and Law In Focus, we explore the profound changes facing tax in 2021. As the world seeks to recover from COVID-19, governments are waking up to the value hidden in the data that tax authorities hold on their citizens and businesses. Tax authorities are becoming more powerful as a result. We ask how far this elevation of tax authorities will go: as all transactions become digitalized, will tax collection become as sophisticated as consumer-facing big tech? Will this even spark the birth of the empathetic tax administration? And while tax authorities are undergoing an intelligent revolution in their enforcement, so companies are turning to technology to keep pace. This brings more challenges – and great opportunity. Host Simon Hobbs is joined by Kate Barton, EY Global Vice Chair of Tax; and Dr Tassu Shervani, consultant, thought leader. EY refers to the global organization, and may refer to one or more of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. The views of third parties set out in this publication are not necessarily the views of the global EY organization or its member firms. Moreover, they should be seen in the context of the time they were made.