Digital Government Services vs Digital Inclusion

Maintain alternative assisted-service channels alongside digital platforms to ensure all taxpayer segments can meet compliance obligations regardless of digital capability.

CyberTRIZ analysis · Taxation contradiction GR010 · one of 8,235 worked contradictions published by CyberTRIZ.AI

Regulations

EU_GDPR ISO_10002 COSO_ERM EU_NIS2

Business Context

Revenue administrations increasingly provide online registration, filing, payment, and communication services. Although digital platforms improve efficiency and reduce administrative costs, some taxpayers may lack digital access, technical skills, or technological resources needed to use these services effectively.

Taxation TRIZ Resolution

Governments should expand digital services while maintaining alternative service channels for vulnerable taxpayers. Assisted digital services, educational programs, and simplified interfaces improve accessibility without slowing digital transformation.

Applicable TRIZ Principles

Principle 3 – Local Quality: Adapts service delivery according to taxpayer capabilities.

Principle 15 – Dynamics: Gradually increases digital adoption while maintaining transitional support.

Principle 24 – Intermediary: Uses assisted service centers to bridge digital capability gaps.

Expected Outcome

Greater digital participation

Better taxpayer service

Higher compliance

Lower administrative costs

Improved accessibility

Decision Indicators

Early indicators that this contradiction is limiting revenue administration include:

Digital service usage remains low.

Support requests continue increasing.

Certain taxpayer groups avoid online services.

Filing errors increase.

Satisfaction levels decline.

Monitoring these indicators helps authorities expand digital government services while promoting digital inclusion.

TRIZ principles applied

P3 Local qualityP15 DynamicsP24 Intermediary

Controls that address this (22)

EU_GDPR-CTRL-001 - Daily safeguarding reconciliationoperational · critical priority · Daily reconciliation between safeguarded customer balances, core ledger balances and safeguarded bank accounts. Variances above EUR 100 must EU_GDPR-CTRL-002 - Critical ICT incident reportingoperational · critical priority · All major ICT incidents impacting payment services, customer data or availability must be classified within 4 hours and reported under DORA EU_GDPR-CTRL-003 - GDPR breach notification workflowoperational · critical priority · Personal data breaches must be assessed within 12 hours and reported to the Belgian DPA within 72 hours where risk to data subjects exists.