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Building Tax Culture, Compliance and Citizenship

A Global Source Book on Taxpayer Education

image of Building Tax Culture, Compliance and Citizenship

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.

English Spanish, French

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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.

English French, Spanish

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