The 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.
STATEBUILDING AND ACCOUNTABILITY
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 current work on tax morale outlines several factors that may influence people’s willingness to pay taxes and highlights several policy considerations.
These findings have led to the first Global Source Book on Taxpayer Education (également disponible en français ; también disponible en español), covering innovative taxpayer education strategies in 28 countries to provide ideas and inspiration to revenue authorities in developing countries for their taxpayer education, literacy and outreach strategies.