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The major modernisation programmes in tax administration confer an ever greater role on new technologies. Made necessary by the context, the technological solution is unlike the traditional legal instrument, and will supplement rationales of action different from previous organisational rationales. ICTs thus speed up change but do not immediately bring about organisational transformation, as shown by the evolution in the métiers of agents. Thus the cultural and structural repercussions of ICTs cannot be isolated from the dynamics of change they are part of.