E-Paper
Sign In
The future of tax is simplicity: Why tax rules must be easier for people and businesses
The success of a modern tax authority is increasingly measured by something equally important: how easy it is for people and businesses to meet their obligations
- PUBLISHED: Mon 31 Aug 2026, 12:19 PM
- By:
- Abdulaziz Al Mulla
Taxation is rarely viewed through the lens of experience. Most people think about legislation, compliance and revenue collection. The success of a modern tax authority is increasingly measured by something equally important: how easy it is for people and businesses to meet their obligations.
In my experience, the best public services are often those people hardly notice because they simply work. They are intuitive, efficient and built around the needs of the people using them, allowing essential tasks to be completed quickly, confidently and with minimal effort. As tax administration continues to evolve, this is the standard we should continue striving towards.
Recommended For You
The UAE has been uniquely placed to build a tax system designed for a digital economy from the outset. While many countries have spent years modernising long-established tax administrations, we have been able to build with the expectations of a modern economy in mind. From the beginning, our focus has been on simplifying services, reducing unnecessary complexity and ensuring that technology strengthens the relationship between taxpayers and government.
This reflects a broader philosophy that has become a defining feature of the UAE's development. Innovation only matters when it improves people's lives. Whether simplifying services, reducing complexity or making government easier to engage with, technology should always serve people, never the other way around. The same principle guides the Federal Tax Authority (FTA). Every improvement we introduce is designed to make compliance easier while preserving the transparency, fairness and accountability that underpin a trusted tax system.
I believe AI is helping turn that ambition into reality. While much of the global conversation focuses on automation, its greatest value lies in helping government better understand people's needs and respond more effectively. Used responsibly, AI can provide timely guidance, identify potential issues before they become more complex, resolve routine enquiries more quickly and help taxpayers find the right information when they need it. The result is a service that feels simpler, more reliable and better suited to an economy driven by innovation, entrepreneurship and investment.
For businesses, tax compliance is one of many responsibilities competing for time and attention. Every unnecessary step, repeated request for information or avoidable delay takes time away from serving customers, developing new ideas and growing a business. A modern tax authority should continually ask a simple question: how can we make this easier for the taxpayer? That mindset should shape every service, every process and every improvement we introduce.
This approach is reflected in the FTA's continued investment in digital services. Through the ongoing development of EmaraTax, the FTA's integrated digital tax platform, and the introduction of intelligent digital capabilities, the Authority continues to improve how taxpayers register, file returns, access information and engage with its services. The objective is straightforward: reduce unnecessary administrative effort, improve service quality and enable businesses and individuals to meet their obligations with greater confidence and ease.
One lesson I have learned is that technology alone does not build trust. Trust grows when people understand what is expected of them, have confidence in the services available and know that support is there when they need it. Clear guidance, straightforward processes and reliable digital services encourage voluntary compliance while strengthening the relationship between government and the communities it serves.
As the UAE continues to diversify its economy and strengthen its position as a global destination for business and investment, expectations of public services will continue to evolve. Businesses, investors and entrepreneurs increasingly expect government services that reflect the country's ambition, agility and commitment to excellence. Tax administration must continue evolving alongside those expectations, embracing new technologies wherever they genuinely improve the way people interact with government while maintaining the highest standards of governance, security and accountability.
Looking ahead, tax administration will become increasingly connected, seamless and predictive. Digital services will continue evolving from platforms that respond to enquiries into services that anticipate needs, provide timely support and help people avoid unnecessary complications before they arise. Artificial intelligence will play an important role in that future, working alongside human expertise to create services that are quicker, simpler and more responsive while maintaining the judgement, fairness and oversight that remain essential to good government.
Our ambition is to build one of the world's most trusted, efficient and forward-looking tax systems, where technology strengthens transparency, encourages voluntary compliance and makes engaging with government easier for every taxpayer. New technologies will continue to evolve, yet their real value will always be measured by the confidence they inspire, the time they save and the opportunities they create for people and businesses across the UAE.
Ultimately, the future of taxation will be defined by the experience it creates. Success will be measured by how effectively we simplify compliance, strengthen confidence and help businesses and individuals meet their obligations with ease. The best tax system is one that gives people more confidence, more certainty and more time to focus on what matters most. That is the future we are building in the UAE.