Publications

Building Tax Culture, Compliance and Citizenship

A Global Source Book on Taxpayer Education

Published on June 30, 2015

Also available in: Spanish, French

book

Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today’s – and future – taxpayers. They aim to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.

TABLE OF CONTENTS

Foreword and acknowledgements
Executive summary
Overview: A new era for taxpayer education
Bangladesh: National Income Tax Day
Bhutan: Bookkeeping workshops for small businesses
Brazil: Accounting and tax support for low-income taxpayers
Burundi: Reaching the informal sector
Chile: An emerging online presence
Colombia: Digital signature and online declarations
Costa Rica: The “Tribute to My Country” games room
El Salvador: The Tax Education Diploma – Teaching teachers to teach tax
Estonia: The e-Tax/e-Customs Initiative
Guatemala: When it comes to taxes, strength lies in numbers
Jamaica: STEP – The Schools Taxpayer Education Programme
Kenya: The Schools Outreach Programme
Korea: Tax classes for small businesses
Lebanon: The “Time for Taxes” calendar
Malaysia: Tax fun for children
Mauritius: Building a culture of compliance
Mexico: Teaching tax in higher education
Morocco: Educating children about taxes
Mozambique: Together building momentum for good citizenship
Nigeria: Tax soap opera
Peru: Master Strategy for Tax Education
Rwanda: Celebrating the taxpayer
Senegal: National Information Days
Singapore: No-Filing Service
South Africa: Mobile tax units
Turkey: Simplifying rental income returns
Uruguay: Tax-themed computer games
Zambia: Tax chat
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