A Global Source Book on Taxpayer Education, Second Edition
Widespread voluntary tax compliance plays a significant role in countries’ efforts
to raise the revenues necessary to achieve Sustainable Development Goals. As part
of this process, governments are increasingly reaching out to taxpayers – current
and future – to teach, communicate and assist them in order to foster a “culture of
compliance” based on rights and responsibilities, in which citizens see paying taxes
as an integral aspect of their relationship with their government. The emphasis placed
by governments on taxpayer education and assistance helps bridge the gap between tax
administrations and citizens, playing a key role – when properly implemented – in
transforming tax culture.
Building on previous OECD analysis, this report aims to help tax revenue authorities
in designing and implementing taxpayer education initiatives. It examines 140 initiatives
under implementation in 59 developed and developing countries, offering a classification
of different approaches to taxpayer education, and identifying common challenges and
solutions. More generally, this report contributes to the OECD’s broader work on tax
morale and seeks to encourage further research, debates and initiatives, particularly
in developing countries, to better understand and ultimately strengthen tax morale
and the tax compliance of taxpayers.
While much remains to be done to build a sustainable taxpaying culture, a greater focus on tax morale can provide a route to increased voluntary compliance, for a tax system that is fair and equitable for all taxpayers around the globe.