Statebuilding and Accountability


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.

The following publications provide a framework for understanding the important nexus between governance, taxation and development:


Tax morale


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. Our study on What drives tax morale? (OECD 2013) provides analysis of public opinion surveys to examine what lies behind citizens’ tax morale other than their legal obligation to do so. These findings 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. An update to this publication is forthcoming in 2020.


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. The conference was organised by the Task Force on Tax and Development, OECD’s multi-stakeholder body that brings together governments from OECD and developing countries, as well business and civil society. 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. The publication, expected to be published in mid-2019, 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. 


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