Tax Morale II

Building Trust between Tax Administrations and Large Businesses

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The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance. With a particular focus on the challenges facing developing countries, this report brings together this data with previous data on MNE perceptions, and the outcomes of a series of regional roundtables on tax morale held between tax administrations and MNEs. Having identified a number of challenges around trust, transparency and openness, the report sets out a range of approaches to help build trust, improve communications, and build more effective relationships between taxpayers and tax administrations.

English Also available in: French, Spanish


A better understanding of what motivates individual and business taxpayers to participate in, and comply with, a tax system is valuable for all countries and stakeholders. Tax administrations can benefit from increased compliance and higher revenues, taxpayers are better served by tax systems that are responsive to their needs, while increased data and discussion can help researchers deepen their understanding and identify possible solutions to improving tax compliance. Other stakeholders may also benefit, including investors seeking to influence companies to engage in responsible business conduct when setting their tax policies, civil society groups advocating for improved tax policies and development partners looking to maximise the impact of development assistance.

English Also available in: French, Spanish

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