The OECD’s work on tax morale is a joint project of the Centre for Tax Policy and Administration and the Development Centre. It focuses on building a strong tax-paying culture based on voluntary compliance - driven by a shared sense of responsibility rather than enforcement alone.
Tax education, taxpayer awareness, trust in government, perceptions of fairness, and the quality of public services all play a crucial role in shaping long-term voluntary compliance.
The OECD conducts empirical research through surveys and case studies, particularly in developing economies, to assess tax morale and identify key drivers of compliance, such as perceptions of governance, tax administration efficiency, and cultural attitudes towards taxation. These results are complemented by dialogues with multiple stakeholders, including governments, the private sector, and civil society, to build consensus on best practices.
Based on these studies and dialogues, the OECD provides policy recommendations to enhance tax morale, emphasising transparency, simplification of tax systems, increased taxpayer engagement, and strengthened tax education.
By promoting tax morale and education, the OECD helps governments mobilise sustainable revenues through a stronger fiscal pact and a fairer tax system, reinforcing the connection between taxation and social well-being.
