This report, produced together with the International Federation of Accountants and the Association of Chartered Certified Accountants provides insights on public perceptions on tax, and public trust in tax systems from twenty-six countries, primarily in Latin America, but also from Africa and Asia. It looks at attitudes towards taxation both in theory and in personal experience, providing new evidence on the state of the fiscal contract in the countries studied, as well as attitudes on tax competition and cooperation. It also looks at how trusted nine different actors, including politicians, tax accountants and social media, are as sources of information on tax, and how frequently they are consulted. The new data in this report complements previous OECD work on tax morale, which seeks to support efforts to increase tax morale in developing countries.
