The Tax and Development Programme also monitors international support to tax system development through the OECD/DAC aid statistics. This allows us to monitor the delivery of commitments under the Addis Tax Initiative's commitment to collectively double donor spending on tax matters by 2020 and the Global Partnership for Effective Development Co-operation’s DRM-related Voluntary Initiatives, which were launched at the Mexico High- Level Meeting in April 2014.
The following publications provide a framework for understanding the important nexus between governance, taxation and development:
Tax morale measures taxpayer perceptions and attitudes towards paying and evading taxes. Our work on tax morale outlines several factors that may influence people's willingness to pay taxes and highlights several policy considerations.
Call for input: OECD invites public comments on draft report on tax morale 10 April - 10 May 2019
As part of the ongoing work on tax morale, the OECD is seeking public comments on itis forthcoming publication What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. expected to be published in 2019, the publication features new research on both individuals and businesses. It 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.
Tax Morale and Integrity in Developing Countries 19 March 2019
As part of OECD Integrity Week 2019 (18-22 March), this event brought 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.
Role of Tax Morale in Development 25 January 2019
In January 2019, the OECD's conference on the Role of Tax Morale in Development brought together over 125 delegates from over 65 delegations representing countries, jurisdictions, civil society, business and academia, to discuss the drivers of tax morale, especially in developing countries. Discussions were initiated with a presentation of the OECD's forthcoming publication What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation.