What happens when rigid, top-down bureaucratic mandates collide with a fluid, relationship-driven business culture?

What happens when rigid, top-down bureaucratic mandates collide with a fluid, relationship-driven business culture?
In my latest piece, I analyze the rollout of the Israel Tax Authority’s new invoice allocation system—and why technical solutions often miss the human element.
When systems introduce heavy operational friction, organizations naturally adapt through informal pathways. To build resilient public or private infrastructure, leaders must design for real-world human behavior, not just theoretical compliance.
Read my full analysis on how culture shapes systemic workarounds here:

As of June, when invoicing a client for more than $2,000, a digital invoice must be issued. Before the invoice is issued, the vendor must ask for an “authorization number” from the Tax Authority to bill for the 18% value-added tax. The authorization number only lasts for a week or two, at which point the vendor needs to ask for a new one. To get a new one, you need to provide two proofs of identity, such as your passport number and its validity date, the issuing date of your ID, your credit card number, and/or your VET number. I do not know what a “VET” number is.

But I do know my passport number and the date my ID was issued.

Nevertheless, the website did not recognize any of the details I entered, and after three attempts I was blocked and told to call the Ministry of Finance helpline. That took two hours of waiting on the line. I was told to “drop into” the local tax office to get a new authorization code, or wait ten days, at which time I would get a video call to show my ID.

I explained that there is no parking at the tax office, and that waiting for a video call won’t work because I am always busy and they will probably call just once… and I don’t carry my ID in a rucksack on my back.

And I asked, with all this bureaucracy, how am I going to bill? The broken system was actually preventing me for billing for my work! Unless I devoted a few days to getting a code…taking what we call Bus # 11-ie: walking and sweating it out the digital moat blocking me off from doing business.

Then came the Middle Eastern answer from several people who was facing the similar problem: “This is a very common problem. The new system doesn’t work well; it was designed with safety, not usability in mind. In the meantime, the only bypass is two non-digital invoices for half the amount each. Otherwise you cannot do business”.

And there it was, in all its glory: a poorly defined system encouraging a workaround. A half-assed, half-baked system, alongside smart people helping you adapt to the very system set in place.

This is a mini guide to navigating Israel: too much dysfunctional digitization, and plenty of people designing workarounds that help bypass the system.

The system may be good system in a country where so many people evade taxes-but it needs to work!

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