As part of the ongoing work on tax morale, the Organisation for Economic Co-operation and Development (OECD) is now inviting public comments on its forthcoming publication What’s driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. Comments should be sent by no later than 10 May 2019, to [email protected] in Word format

A first draft of the publication was presented and discussed at a conference on the Role of Tax Morale in Developing Countries organised by the OECD’s Task Force on Tax and Development on 25 January 2019. The conference provided further inputs that have been included in this version for public consultation.

The report, expected to be published later in 2019, updates previous OECD research on tax morale among individuals (What drives tax morale? OECD, 2013). In addition, a new business section uses OECD tax certainty data to consider tax morale among businesses operating in developing countries.

The publication 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. Through the Centre for Tax Policy and Administration and the Development Centre, the OECD is focussing on tax morale as a way to understand and respond to the challenges and opportunities for improving domestic resource mobilisation in developing countries.

A draft working paper of the report is available on the OECD website. Further information can be found here.


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