Tax Morale: What Drives People and Businesses to Pay Tax?
Unlocking what drives tax morale - the intrinsic willingness to pay tax - can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the k...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2019
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Unlocking what drives tax morale - the intrinsic willingness to pay tax - can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies |
| Beschreibung: | 1 Online-Ressource (68 Seiten) 21 x 28cm |
| ISBN: | 9789264755024 9789264765078 9789264827837 |
| DOI: | 10.1787/f3d8ea10-en |
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| id | DE-604.BV047930503 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:56Z |
| indexdate | 2024-12-18T19:02:43Z |
| institution | BVB |
| isbn | 9789264755024 9789264765078 9789264827837 |
| language | English |
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| physical | 1 Online-Ressource (68 Seiten) 21 x 28cm |
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| spelling | Tax Morale What Drives People and Businesses to Pay Tax? Organisation for Economic Co-operation and Development Paris OECD Publishing 2019 1 Online-Ressource (68 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier Unlocking what drives tax morale - the intrinsic willingness to pay tax - can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies Finance and Investment Governance Taxation Development https://doi.org/10.1787/f3d8ea10-en Verlag kostenfrei Volltext |
| spellingShingle | Tax Morale What Drives People and Businesses to Pay Tax? Finance and Investment Governance Taxation Development |
| title | Tax Morale What Drives People and Businesses to Pay Tax? |
| title_auth | Tax Morale What Drives People and Businesses to Pay Tax? |
| title_exact_search | Tax Morale What Drives People and Businesses to Pay Tax? |
| title_exact_search_txtP | Tax Morale What Drives People and Businesses to Pay Tax? |
| title_full | Tax Morale What Drives People and Businesses to Pay Tax? Organisation for Economic Co-operation and Development |
| title_fullStr | Tax Morale What Drives People and Businesses to Pay Tax? Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Tax Morale What Drives People and Businesses to Pay Tax? Organisation for Economic Co-operation and Development |
| title_short | Tax Morale |
| title_sort | tax morale what drives people and businesses to pay tax |
| title_sub | What Drives People and Businesses to Pay Tax? |
| topic | Finance and Investment Governance Taxation Development |
| topic_facet | Finance and Investment Governance Taxation Development |
| url | https://doi.org/10.1787/f3d8ea10-en |