| AAAA | Addis Ababa Action Agenda |
| APA | Advanced Pricing Agreement |
| ATAF | African Tax Administration Forum |
| AUC | African Union Commission |
| BEEPS | Business Environment and Enterprise Performance Survey |
| BEPS | Base Erosion and Profit Shifting |
| BIT | Behavioural Insights Team |
| CAF | Development Bank of Latin America |
| DRM | Domestic Resource Mobilisation |
| DBI | Doing Business Indicators |
| EBRD | European Bank for Reconstruction and Development |
| ECLAC | Economic Commission for Latin America and the Caribbean |
| FIIAPP | International and Ibero-American Foundation for Administration and Public Policies |
| FTA | Forum on Tax Administration |
| GDP | Gross Domestic Product |
| GST | Goods and Services Tax |
| HNWI | High Net Worth Individuals |
| IMF | International Monetary Fund |
| LAC | Latin America and the Caribbean |
| MNEs | Multinational Enterprises |
| PwC | PricewaterhouseCoopers |
| SDG | Sustainable Development Goals |
| SME | Small and Medium Sized Enterprises |
| TIWB | Tax Inspectors Without Borders |
| UN | United Nations |
| VAT | Value Added Tax |
Tax Morale
What Drives People and Businesses to Pay Tax?
