Abstract

The tax sector is transitioning from manual administration to data-driven governance, with digital technologies such as electronic invoicing and artificial intelligence being applied increasingly widely. However, competence descriptions, assessment methods, and job-position-based training programmes remain underdeveloped. Drawing on policy analysis, international digital competence frameworks, and practices at the Ho Chi Minh City Tax Authority, this article develops an analytical framework that classifies digital competence according to competence groups, job positions, and proficiency levels. On this basis, it proposes four groups of tools for managing digital competence and clarifies the division of responsibilities among the Ministry of Finance, the Tax Department, and local tax authorities.

Keywords: Competence framework, data-driven governance, digital competence, Ho Chi Minh City, tax civil servants.