She also highlighted the role of technology, tax administration and people in driving greater collaboration among BRICS tax authorities and strengthening the effectiveness of tax systems. “Look at what has emerged from the BRICS tax track this year, and you find three things recurring across everything that has been built. Technology — the use of data and digital infrastructure to make tax administration more precise, more accessible, and less dependent on the discretionary power of individuals. Administration — the governance structures, the shared standards, the practical tools that give a cooperation like ours a durable institutional shape. And People — the investment in the men, women and the young of our institutions, and in the relationships between the individuals who carry them forward,” she stated.