There is far too little information here to provide a direct answer, but I'll try to give you some basics.
The standards for IVR application development is VoiceXML for dialog (caller interaction) and CCXML for call control. The latter is not as commonly available. There are also numerous proprietary solutions. Your choice of an open standard versus a proprietary solution should be more about vendor/solution lock in. Even with the open standards, you'll likely use custom enhancements and have some amount of lock in, but portability will be easier. You can code directly to the telephony boards (challenging and usually poorly documented if you are someone new to telephony) or work with solutions that provide end to end capability. I find very few people porting IVR applications so I would focus on supportability of your application, features and ease of use in your decision.
Platform choices run the spectrum. You have premise (onsite) and hosted solutions. You mostly have high end enterprise solutions and low end solutions. There are very few middle ground solutions. Features (telephony and integration capabilities) vary dramatically.
From a telephony perspective, take nothing for granted. In particular, transfers. There are many ways to transfer a call. How it is done will be constrained by your connection. An analog line to the CO (phone company) can have multiple mechanisms and the one in place will typically be dictated to you. Not all telephony platforms will support what you need. Hangup detection, at least on analog lines, can also catch the novice out. Hosted solutions will typically allow you to avoid most of these problems. VoIP solutions are even more complicated due to compatibility between devices (yes there are standards, lots of them, with lots of optional parts and then there are custom flavors).
For windows specifically, you can use Lync, but it is complicated...though many of the solutions you will explore will be complicated.
In short, there is no best solution. Your knowledge of the technologies, requirements and budget are going to drive the decision. I've generally worked with enterprise IVRs in on premise and hosted configurations that are typically fronting large call centers. I have come in contact with many of the open source solutions. Anything on premise is likely to be complicated because of the system and telephony configuration. Hosted solutions have typically done most of that for you.
