This report provides insights into public perceptions on tax, and public trust in tax systems from 29 countries, primarily in Asia, but also from Latin America, Western Europe and the Pacific. It looks at how attitudes towards taxation vary across Asia and in comparison to other regions, looking at perceptions and personal experience of taxation, as well as attitudes on tax competition and co-operation. It also looks at the level of trust commanded by nine different actors - including politicians, tax accountants and social media - 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. The report was produced in collaboration with the International Federation of Accountants, the Association of Chartered Certified Accountants and Chartered Accountants Australia and New Zealand.
