Rethinking Tax Services : The Changing Role of Tax Service Providers in SME Tax Compliance The landscape of tax services traditionally provided by parties such as tax advisors accountants and other tax practitioners is changing thanks to new technologies and services such as online accounting and filing mobile devices and machine to machine communication. This may lead to more integrated tax systems in which taxation is part of the day to day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs tax service providers and tax administrations – and the way that they co operate. Tax administrations can adopt different types of network strategies for co operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure such as developing and emerging economies leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.