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  • 11-September-2019

    English

    Tax Morale - What Drives People and Businesses to Pay Tax?

    Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report 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. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
  • 25-January-2019

    English

    The Role of Tax Morale in Development

    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.

  • 1-January-2019

    English

    Statebuilding and Accountability

    Taxation provides essential funding for development and is at the core of building capable states. The Tax and Development Programme is focusing on taxpayer education and measuring tax morale, and is also gathering evidence and offering guidance for development co-operation agencies on how to provide more and better support to country-led domestic resource mobilisation (DRM) efforts.

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  • 1-January-2019

    English

    Tax and Development Programme: Assisting Developing Countries on Extractive Industries

    In close collaboration with the G20 Development Working Group, the OECD is working to develop practical tools to assist developing countries improve their understanding of comparability analysis in mineral product transactions. This work supplements the OECD and G20’s wider work on combating BEPS, with the development of a practical toolkit on improving access to transfer pricing comparability data.

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  • 26-September-2018

    English

    The LAC Fiscal Initiative

    The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

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  • 19-June-2018

    English

    OECD and ATAF continue to strengthen tax co-operation in Africa

    Today, the OECD and the African Tax Administration Forum (ATAF) signed a renewal of their Memorandum of Understanding (MoU) until June 2023, agreeing to continue to work together to improve tax systems in Africa. The MoU sets their co-operation towards the achievement of the common objective of promoting fair and efficient tax systems and administrations in Africa.

  • 6-October-2016

    English

    Taxation and Development Co-operation

    The Tax and Development Programme gathers evidence and offers guidance for development co-operation agencies on how to provide more and better support to country-led domestic resource mobilisation (DRM) efforts.

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  • 23-September-2016

    English

    First regional meeting of the Inclusive Framework on BEPS for Latin America and the Caribbean Montevideo (Uruguay), 21-23 September 2016

    57 delegates from 10 countries and 8 organisations gathered in Montevideo for the 1st regional meeting of the Inclusive Framework on Base Erosion and Profit shifting (BEPS) after its launch in Kyoto on 29 June-1st July 2016.

  • 2-November-2015

    English

    Tax and Development Programme: Curbing Wasteful Tax Incentives

    Under pressure to offer internationally-competitive tax environments, developing countries offer generous tax breaks that undermine their domestic resource mobilisation efforts with little demonstrable benefit in terms of increased investment. To assist developing countries, the Task Force on Tax and Development has developed a set of Principles to enhance the transparency and governance of tax incentives for developing countries.

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  • 2-November-2015

    English

    Tax and Development Programme

    The OECD’s Task Force on Tax and Development was created in January 2010. Its role is to advise the OECD Committees in delivering a Tax and Development Programme to improve the enabling environment for developing countries to collect taxes fairly and effectively.

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