Analysis of Existing Interagency Information Exchange Mechanisms in the Tax Sector

Interagency information exchange has become a core component of modern tax administration because tax authorities increasingly rely on information generated outside their own organizational boundaries. This article analyses the principal mechanisms through which tax-related information is exchanged among government institutions, financial institutions, businesses and other lawful data sources. The study distinguishes direct institutional exchange, centralized government platforms, application programming interface (API)-based and machine-to-machine (M2M) exchange, automated data matching, and cross-border information exchange. The analysis combines a conceptual review with evidence from the OECD, the Estonian Tax and Customs Board, the Australian Taxation Office, the U.S. Internal Revenue Service, and official materials concerning Uzbekistan’s tax-administration and interagency information infrastructure. The findings indicate that mature arrangements combine standardized data, secure identity management, governance controls, automated validation and analytical use. For Uzbekistan, the existing institutional direction toward an interagency integration platform and integrated tax information systems provides an important foundation, while further gains depend on interoperability, data-quality management, controlled automation, and measurable service and compliance outcomes.