Building Tax Culture, Compliance and Citizenship

A Global Source Book on Taxpayer Education, Second Edition

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Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. The emphasis placed by governments on taxpayer education and assistance helps bridge the gap between tax administrations and citizens, playing a key role – when properly implemented – in transforming tax culture.

Building on previous OECD analysis, this report 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. More generally, this report contributes to the OECD’s broader work on tax morale and seeks to encourage further research, debates and initiatives, particularly in developing countries, to better understand and ultimately strengthen tax morale and the tax compliance of taxpayers.

English Also available in: Spanish, French

Reader’s guide

This second edition of Building Tax Culture, Compliance and Citizenship, the OECD Centre for Tax Policy and Administration’s sourcebook on taxpayer education initiatives, follows that published in 2015 (OECD/FIIAPP, 2015[1]). The primary purpose of this report is to share information that will facilitate dialogue among tax officials, policy makers, researchers and citizens on taxpayer education, tax morale and tax compliance and to help those interested in designing or improving taxpayer education initiatives to do so in the most informed way.

English Also available in: Spanish, French

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