10/04/2019 - As part of the ongoing work on tax morale, the OECD is seeking public comments on its forthcoming publication What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. A first draft was presented and discussed at a conference on the Role of Tax Morale in Developing Countries organised by the OECD's Task Force on Tax and Development on 25 January 2019. The conference provided further inputs that have been included in this version for public consultation.
The report, expected to be published later in 2019, updates previous OECD research on tax morale among individuals (What drives tax morale? OECD, 2013). In addition, a new business section uses OECD tax certainty data to consider tax morale among businesses operating in developing countries. The publication identifies a number of socio-economic and institutional factors that influence tax morale in individuals, such as age, gender, education, and level of trust in government. Through the Centre for Tax Policy and Administration and the Development Centre, the OECD is focussing on tax morale as a way to understand and respond to the challenges and opportunities for improving domestic resource mobilisation in developing countries.
Interested parties are invited to send their comments on this consultation document. Comments should be sent by no later than 10 May 2019, to TaxandDevelopment@oecd.org in Word format. All comments submitted should be addressed to the OECD Centre for Tax Policy and Administration.
Please note that all comments on this consultation document will be made publicly available. Comments submitted in the name of a collective "grouping" or "coalition", or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.
The proposals included in this consultation document do not represent the consensus views of the OECD or the Task Force on Tax and Development. Instead, they intend to provide stakeholders with substantive proposals for analysis and comment.
Media queries should be directed to Grace Perez-Navarro (+33 1 45 24 18 80), Deputy-Director of the OECD Centre for Tax Policy and Administration (CTPA) or Ben Dickinson (+33 1 45 15 29), Head of Global Relations and Development Division, CTPA.