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Global relations and development

Tax Morale and Integrity in Developing Countries

 

Date and time: Tuesday, 19 March 2019; 10:00 - 12:00 (CET)

Location: OECD Conference Centre Auditorium

 

About

Tax morale measures taxpayer perceptions and attitudes towards paying and evading taxes. What creates tax morale? In other words, what makes you willing to pay taxes? Your belief in the integrity of government? Your perception of corruption? Your experience of public services? Your gender or even your religious belief? New OECD research shows that all of these factors are relevant, but the significance of each varies according to regional and local context.

Integrity is essential for the tax system, underpinning trust between taxpayers and governments and is a vital component of tax morale. OECD work on tax morale confirms that taxpayers' willingness to pay taxes is linked to their trust in institutions, perceptions of corruption, as well as satisfaction with public services. For example, recent improvements in the perceived legitimacy of tax authorities in Africa has impacted positively on the willingness of Africans to pay taxes. Yet building tax morale systematically in many developing countries is extremely challenging, made more so by the pervasive use of informal fees, extortion and protection payments — the equivalent of tax — that also shape citizens perceptions of both taxes and government.

There are a range of tools and approaches available to build tax morale through addressing integrity. These include the use of technology in tax administration; behavioural economics and 'nudging' in communications with taxpayers; earmarking specific taxes for certain expenditures; tax payer education strategies plus an active civil society able to scrutinize the integrity of public finances.

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.

 

Live streaming

This meeting will be broadcast live on OECD WebTV. No advance registration is required for access to this online broadcast. A replay will be available on this website after the event.

Please note that only the following internet browsers are supported for live streaming: Google Chrome, Microsoft Edge, Opera, Apple Safari.

 

Registration

Persons wishing to request to attend the event are invited to complete an application form and submit to TaxandDevelopment@oecd.org by Friday 15 March 2019 (23:59 CET)

Please note:

  • The OECD reserves the right to limit the number of participants from the same organisation.
  • If your application for registration cannot be accommodated due to space limitations, you will be notified.

Image (c) Gustavo Frazao - Shutterstock.com

Documents

 


Contact

Enquiries about the event should be addressed to TaxandDevelopment@oecd.org.

 

 

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