CFE Opinion Statement on OECD draft report on tax morale consultation
Released 14 May 2019
The Confédération Fiscale Européenne’s Global Tax Advisers Platform (GTAP) has published an Opinion Statement on the OECD draft report on tax morale.
The Organisation for Economic Co-operation and Development (OECD) issued a draft report What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation for comment on 10 April 2019. GTAP welcomes the findings of the report that suggest a global policy course of action which places greater emphasis on increased tax certainty and voluntary compliance in order to strengthen and improve the tax morale among individuals and business alike. GTAP also supports the findings of the report related to the need for increased tax morale with reference to developing countries. In respect to both businesses and individuals, improving tax morale would no doubt have a meaningful impact on tax good governance and capacity building.
View the opinion statement at Opinion Statement on the OECD Consultation on Draft Report on Tax Morale.