Side event: Tax Morale and Responsible Compliance: The Role of Tax and Business Principles
Date: 11 September 2019
Time: 15:30 - 17:00
As part of a new project on tax morale, the OECD has recently reanalysed the results of a survey of business perceptions on tax certainty, to identify the constraints and concerns they face in paying in taxes around the world. A new publication to be launched at this session, Tax Morale: What Drives People and Businesses to Pay Tax? (OECD 2019), has identified some of the factors that may impact tax morale and attitudes towards compliance among businesses, and how they differ in different regions.
In addition, in recent years, business has set out a range of principles and voluntary reporting standards on tax policy and compliance, bringing corporate tax affairs into the realm of Corporate Social Responsibility, and creating an emphasis by some on businesses role as responsible taxpayers1. The impact of these latter measures is difficult to track, especially away from corporate headquarters. To gauge that impact, the OECD is undertaking a further survey of tax officials to test how the behaviour of business matches up to their own principles.
This session brings together a range of actors involved in the creation and implementation of such principles and standards, to discuss the pros and cons of each, and where and how changes have occurred as a result. It will also discuss how such principles and standards are viewed from the tax authorities, as well as the overlaps with the tax certainty agenda.
Questions for discussion
How to attend
The event is open to all delegates attending the IFA 2019 Congress in London. See Congress website for further details, including on how to register.