Now more than ever, governments are striving to mobilise greater tax revenue domestically.
To do so, they are increasingly reaching out to inform and engage today’s – and future
– taxpayers. They aim to foster an overall “culture of compliance” based on rights
and responsibilities, in which citizens see paying taxes as an integral aspect of
their relationship with their government. Taxpayer education is the bridge linking
tax administration and citizens and a key tool to transform tax culture. Covering
innovative strategies in 28 countries, this publication offers ideas and inspiration
for taxpayer education, literacy and outreach. It helps revenue authorities in developing
countries to strengthen the tax morale and tax compliance of their citizens.
Building on previous OECD analysis, the second edition (OECD 2021) aims to help tax revenue authorities in designing and implementing taxpayer education initiatives. It examines 140 initiatives under implementation in 59 developed and developing countries, offering a classification of different approaches to taxpayer education, and identifying common challenges and solutions.
Understanding tax morale
While much remains to be done to build a sustainable taxpaying culture, a greater focus on tax morale can provide a route to increased voluntary compliance, for a tax system that is fair and equitable for all taxpayers around the globe.