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  • 11-September-2019

    English

    Tax Morale - What Drives People and Businesses to Pay Tax?

    Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
  • 11-September-2019

    English

    Boosting tax morale – so people and businesses pay tax

    Tax Morale: What Drives People and Businesses to Pay Tax? assesses the various drivers behind voluntary compliance with tax obligations, particularly in developing countries where issues of governance are more acute.

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  • 10-June-2019

    English

    Platform for Collaboration on Tax: Progress Report 2018-2019

    The four partners of the Platform for Collaboration on Tax are pleased to share the final PCT Progress Report for 2018 - 2019. This report provides updates on the PCT’s main workstreams, including: co-ordination of capacity development activities; analytical work; and outreach and engagement. The report also shows how the IMF, OECD, UN, and WBG are working to enhance their co-operation on tax.

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  • 15-May-2019

    English

    Public comments received on draft report on tax morale

    On 10 April 2019, interested parties were invited to provide comments on its forthcoming publication "What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation". The OECD is grateful to the commentators for their input and now publishes the public comments received.

  • 10-April-2019

    English

    OECD invites public comments on draft report on tax morale

    As part of the ongoing work on tax morale, the OECD is seeking public comments on itis forthcoming publication What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation.

  • 19-March-2019

    English

    Tax Morale and Integrity in Developing Countries

    As part of OECD Integrity Week 2019 (18-22 March), this event will bring together international experts to discuss these issues of integrity, transparency and trust in the tax system, and the research, tools and approaches needed to identify and implement policies to increase tax morale.

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  • 11-March-2019

    English

    OECD and United Arab Emirates renew partnership to strengthen tax co-operation

    Today, the OECD and the United Arab Emirates signed a renewal of the Memorandum of Understanding agreeing to extend their collaboration in providing regional seminars on international taxation For a further three year, to 2021.

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  • 25-January-2019

    English

    The Role of Tax Morale in Development

    The Task Force on Tax and Development organised this conference on the role of tax morale in development which introduced new research undertaken by the OECD on the drivers of tax morale in developing countries.

  • 24-January-2019

    English, PDF, 3,824kb

    Brochure - OECD Work on Tax and Development 2018-19

    This brochure details the evolution of the integration of development considerations into the work of the OECD Centre for Tax Policy and Administration (CTP), and how CTP is responding to the universal agenda of the Sustainable Development Goals through mainstreaming development across all of our work.

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  • 11-January-2019

    English

    OECD, SARS and National Treasury continue partnership to strengthen tax co-operation

    Today, the OECD, the South African Revenue Service (SARS) and National Treasury of South Africa (National Treasury) signed a Memorandum of Co-operation (MoC), agreeing to continue to work together in the area of taxation. The MOC is in place until December 2023.

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