Building Tax Culture, Compliance and Citizenship

Building Tax Culture, Compliance and Citizenship

A Global Source Book on Taxpayer Education You do not have access to this content

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Author(s):
OECD, FIIAPP
30 June 2015
Pages:
196
ISBN:
9789264205154 (PDF) ;9789264223356(print)
http://dx.doi.org/10.1787/9789264205154-en

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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.

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  • Foreword and acknowledgements

    Taxpayer education is rapidly becoming a strategic business line of tax administrations. As governments and their tax administrations the world over are exploring alternative approaches to complement traditional enforcement-based techniques, they turn to taxpayer education programmes to improve tax compliance and tax morale.

  • Executive summary

    Governments in the developing world are striving more than ever to mobilise greater tax revenues. In light of the global recession and shrinking development funds, a country’s own resources are needed in order to achieve sustainable development, relieve poverty, reduce inequalities, deliver public services and build the infrastructure for inclusive growth.

  • Overview: A new era for taxpayer education

    This chapter first introduces the concept of taxpayer education and how it can strengthen tax compliance and the state-citizen relationship. The second part summarises the wide range of ways that national tax administrations of developing countries use to explain how and why taxes should be paid. Finally, the chapter highlights the obstacles and challenges that taxpayer education programmes face and concludes with some avenues for future discussion.

  • Bangladesh: National Income Tax Day

    This chapter presents Bangladesh’s taxpayer education programme. It first describes the broad objectives of the programme, followed by a focus on a specific element of the programme, the National Income Tax Day. It subsequently looks at the impact and lessons learnt of the initiative, followed by next steps.

  • Bhutan: Bookkeeping workshops for small businesses

    This chapter presents Bhutan’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the bookkeeping workshops for small and micro-enterprises. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Brazil: Accounting and tax support for low-income taxpayers

    This chapter presents Brazil’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the university-based centres for accounting and tax support. It subsequently looks at the impact and lessons learnt of the initiative, followed by an outlook on next steps.

  • Burundi: Reaching the informal sector

    This chapter presents Burundi’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the taxpayer identification number (TIN) campaign in the informal sector. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Chile: An emerging online presence

    This chapter presents Chile’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the tax education online campaign. An additional section provides information on the staffing of the campaign. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Colombia: Digital signature and online declarations

    This chapter presents Colombia’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the digital signature and online filing campaign. It finally looks at the impacts and lessons learnt of the initiative.

  • Costa Rica: The "Tribute to My Country" games room

    This chapter presents Costa Rica’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the "Tribute to My Country" games room. It finally looks at the impacts of the initiative and gives an outlook on next steps.

  • El Salvador: The Tax Education Diploma – Teaching teachers to teach tax

    This chapter presents El Salvador’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the Tax Education Diploma. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Estonia: The e-Tax/e-Customs Initiative

    This chapter presents Estonia’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the e-Tax/e-Customs Initiative. It finally looks at the impacts and lessons learnt of the initiative.

  • Guatemala: When it comes to taxes, strength lies in numbers

    This chapter presents Guatemala’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the Citizen Culture Festival "Strength Lies in Numbers". It finally looks at the impacts and lessons learnt of the initiative.

  • Jamaica: STEP – The Schools Taxpayer Education Programme

    This chapter presents Jamaica’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the Schools Taxpayer Education Programme (STEP). An additional section provides information on the staffing and costs of STEP. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Kenya: The Schools Outreach Programme

    This chapter presents Kenya’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the Schools Outreach Programme. It finally looks at the impacts and lessons learnt of the initiative.

  • Korea: Tax classes for small businesses

    This chapter presents Korea’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the tax classes for business. It finally looks at the impacts of the initiative.

  • Lebanon: The "Time for Taxes" calendar

    This chapter presents Lebanon’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the "Time for Taxes" calendar. It finally looks at the impacts and lessons learnt of the initiative.

  • Malaysia: Tax fun for children

    This chapter presents Malaysia’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the tax fun for children activities. It finally looks at the impacts of the initiative.

  • Mauritius: Building a culture of compliance

    This chapter presents Mauritius’ taxpayer education programme. It first gives an overview of the activities and their objectives, followed by a focus on one specific element, the initiative on tax awareness at school. It finally looks at the impacts and lessons learnt of the initiative.

  • Mexico: Teaching tax in higher education

    This chapter presents Mexico’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the teaching on tax in higher education (National Tax Education Programme). It finally looks at the impacts and lessons learnt of the initiative.

  • Morocco: Educating children about taxes

    This chapter presents Morocco’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the education of children in tax compliance. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Mozambique: Together building momentum for good citizenship

    This chapter presents Mozambique’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the "Together We Make Mozambique" campaign. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Nigeria: Tax soap opera

    This chapter presents Nigeria’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the television soap opera "Binding Duty". It finally looks at the impacts and lessons learnt of the initiative.

  • Peru: Master Strategy for Tax Education

    This chapter presents Peru’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the Master Strategy for Tax Education. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Rwanda: Celebrating the taxpayer

    This chapter presents Rwanda’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on specific elements – the Taxpayers’ Day, tax friends clubs and tax advisory councils. It finally looks at the impacts and lessons learnt of those initiatives.

  • Senegal: National Information Days

    This chapter presents Senegal’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the National Information Days. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Singapore: No-Filing Service

    This chapter presents Singapore’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the No-Filing Service (NFS). It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • South Africa: Mobile tax units

    This chapter presents South Africa’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the South African Revenue Services’ Mobile Tax Units (MTUs). An additional section provides information on the staffing and costs of the initiative. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

  • Turkey: Simplifying rental income returns

    This chapter presents Turkey’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the initiative to simplify rental income returns. An additional section provides information on the staffing and costs of this project. It finally looks at the impacts and lessons learnt of the initiative.

  • Uruguay: Tax-themed computer games

    This chapter presents Uruguay’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, tax-themed computer games. It finally looks at the impacts and lessons learnt of this initiative.

  • Zambia: Tax chat

    This chapter presents Zambia’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the tax chat on the radio. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

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