Global relations and development

Statebuilding and Accountability


The Tax and Development Programme also monitors international support to tax system development through the OECD/DAC aid statistics. This allows us to monitor the delivery of commitments under the Addis Tax Initiative's commitment to collectively double donor spending on tax matters by 2020 and the Global Partnership for Effective Development Co-operation’s DRM-related Voluntary Initiatives, which were launched at the Mexico High- Level Meeting in April 2014.

The following publications provide a framework for understanding the important nexus between governance, taxation and development:


Tax morale

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.

  •  builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale.
  • Our study on What drives tax morale? (OECD 2013) provides analysis of public opinion surveys to examine what lies behind citizens' tax morale other than their legal obligation to do so.
  • These findings led to the first Global Source Book on Taxpayer Education covering innovative taxpayer education strategies in 28 countries to provide ideas and inspiration to revenue authorities in developing countries for their taxpayer education, literacy and outreach strategies. An update to this publication is forthcoming in 2020.


News and events

Tax Morale Tax Morale and Responsible Compliance (Side event at IFA Congress 2019) 11 September 2019

As part of a new project on tax morale, the OECD has recently reanalysed the results of a survey of business perceptions on tax certainty, to identify the constraints and concerns they face in paying in taxes around the world. A new publication to be launched at this session, Tax Morale: What Drives People and Businesses to Pay Tax? (OECD 2019), has identified some of the factors that may impact tax morale and attitudes towards compliance among businesses, and how they differ in different regions.


Call for input: OECD invites public comments on draft report on tax morale 10 April - 10 May 2019

As part of the ongoing work on tax morale, the OECD is seeking public comments on its forthcoming publication What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. expected to be published in 2019, the publication 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.


Tax Morale and Integrity in Developing Countries 19 March 2019

As part of OECD Integrity Week 2019 (18-22 March), this event brought together international experts to discuss these issues of integrity, transparency and trust in the tax system, and the research, tools and approaches needed to identify and implement policies to increase tax morale.


Role of Tax Morale in Development 25 January 2019

In January 2019, the OECD's conference on the Role of Tax Morale in Development brought together over 125 delegates from over 65 delegations representing countries, jurisdictions, civil society, business and academia, to discuss the drivers of tax morale, especially in developing countries. 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.



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