Tax morale is generally defined as the intrinsic motivation to pay taxes – understanding what motivates taxpayers to comply with a tax system is valuable for all countries, particularly as they try to meet the challenges of both raising revenue and supporting growth in response to the COVID-19 pandemic (see Tax Morale: What Drives People and Businesses to Pay Tax? OECD 2019). The OECD has conducted surveys of both tax administrations and multinational enterprises (MNEs) and their advisors in an effort to better understand the factors that impact tax morale both positively and negatively.
Latin America and the Caribbean Roundtable on Tax Morale
18-20 May 2021
This roundtable, sponsored jointly by the Organisation for Economic Co-operation and Development (OECD) and the Inter-American Center of Tax Administrations (CIAT), was the fourth in a series of planned regional roundtables on tax morale and gathered Administrations, MNEs operating in the region, as well as tax professionals, and relevant business associations in Latin America and the Caribbean (LAC) region.
The roundtable's goal was to facilitate a dialogue between businesses and governments aimed at building tax morale, through improving cooperation and mutual trust between MNEs and tax authorities. Drawing on the findings of empirical surveys conducted by the OECD, some of the topics discussed include: how perceptions in LAC differ to other regions, how to improve interactions between MNEs and authorities; how to direct interactions towards formal channels; improving guidelines and guidance; and preventing corruption, disputes and early resolution of disagreements. The discussions were conducted using Zoom videoconference and applied Chatham House Rules to promote an open discussion among the attendees. The sessions were structured as follows:
The meeting was not open to the media or press.
For any questions, please contact TaxandDevelopment@oecd.org.
African Roundtable on Tax Morale
27-28 April 2021
14:00-16:30 CEST
This roundtable, sponsored jointly by the Organisation for Economic Co-operation and Development (OECD) and the African Tax Administration Forum (ATAF), was the third in a series of planned regional roundtables on tax morale and gathered Administrations, MNEs operating in the region, as well as tax professionals, and relevant business associations in the African Region. This roundtable's goal was to facilitate a dialogue between businesses and governments aimed at building tax morale, through improving cooperation and mutual trust between MNEs and tax authorities.
The discussions focused on identifying key issues for both MNEs and tax authorities, and potential tools and approaches to use going forward to improve compliance and co-operation. Drawing on the findings of empirical surveys conducted by the OECD, some of the topics discussed include: how perceptions in Africa differ to other regions, how to improve interactions between MNEs and authorities; how to direct interactions towards formal channels; improving guidelines and guidance; and preventing corruption, disputes and early resolution of disagreements. The discussions were conducted using Zoom videoconference. The meeting was held under Chatham House rules and took place primarily in English with French and Portuguese interpretation.
The meeting was not open to the media or press.
For any questions, please contact TaxandDevelopment@oecd.org.
OECD/IOTA Roundtable on Tax Morale
20 January 2021
09:30-13:30 CET
This roundtable, sponsored jointly by the OECD and the Intra-European Organisation of Tax Administrations (IOTA), was the second in a series of planned regional roundtables on tax morale. The roundtable aimed to facilitate a dialogue between businesses and governments on building tax morale through improving cooperation and mutual trust between MNEs and tax authorities.
The roundtable was open to tax policymakers and administrators from tax administrations in IOTA member countries, MNEs operating in the region, as well as tax professionals and relevant business associations. The discussions focused on identifying key issues for both MNEs and tax authorities, and potential tools and approaches to use going forward. Drawing on the findings of empirical surveys conducted by the OECD, some of the items for discussion included: improving interactions between MNEs and authorities; directing interactions towards formal channels; improving guidelines and guidance; preventing disputes and promoting the early resolution of disagreements.
The roundtable was conducted in English and according to Chatham House Rules, meaning that information disclosed during the meeting may be reported by those present, but the source of that information may not be explicitly or implicitly identified. It was not be open to the media or press.
For any questions, please contact TaxandDevelopment@oecd.org
7-8 December 2020
14:00-17:30 MYT | 07:00-10:30 CET
This roundtable, sponsored jointly by the OECD, Study Group on Asian Tax Administration and Research (SGATAR) and the Asian Development Bank (ADB), aimed to facilitate a dialogue aimed at building tax morale, through improving co-operation and mutual trust between MNEs and tax authorities.
The roundtable was open to tax policymakers and administrators from tax administrations in the Asia-Pacific region, MNEs operating in the region, as well as tax professionals and relevant business associations. The discussions focused on identifying key issues for both MNEs and tax authorities, and potential tools and approaches to use going forward. Drawing on the findings of empirical surveys conducted by the OECD, some of the priorities for the region included: improving interactions between MNEs and authorities; channelling interactions through formal channels; improving guidelines and guidance; and preventing disputes and early resolution of disagreements.
The roundtable was conducted in English and according to Chatham House Rules, meaning that information disclosed during the meeting may be reported by those present, but the source of that information may not be explicitly or implicitly identified. It was not open to the media or press.
For any questions, please contact TaxandDevelopment@oecd.org.
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