The Role of Tax Morale in Development


Date: 25 January 2019

Meeting Time: 09:00 - 17:30

Location: OECD Conference Centre, Paris


Tax morale measures taxpayer perceptions and attitudes towards paying and evading taxes. Our work on tax morale outlines several factors that may influence people’s willingness to pay taxes and highlights several policy considerations.

The Task Force on Tax and Development organised this conference on the role of tax morale in development which introduced new research undertaken by the OECD on the drivers of tax morale in developing countries.

The event brought together government representatives, leading academics and researchers, regional tax organisations, business and civil society, in a multi-stakeholder environment to share experiences and thinking on tax morale.

Discussions were initiated with a presentation of the OECD's forthcoming publication What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. The publication, expected to be published in mid-2019, features new research on both individuals and businesses. It identifies a number of socio-economic and institutional factors that influence tax morale in individuals, such as age, gender, education, and level of trust in government.


Key questions addressed

  • How well do we understand tax morale?
  • What lessons have we learnt from attempts to build tax morale?
  • Is there a role for hypothecation in building tax morale?
  • What is the role for new technologies in tax morale?
  • What drives tax morale in businesses?
  • How can development partners support building tax morale?
  • What is the role of civil society in building tax morale?



The Role of Tax Morale in Development

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Main entrance of OECD Conference Centre



Enquiries should be sent to [email protected].