Building Tax Culture, Compliance and Citizenship

A Global Source Book on Taxpayer Education, Second Edition

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.

Published on November 24, 2021Also available in: Spanish, French


Reader’s guide
Abbreviations and acronyms
Executive summary
The need for taxpayer education
A classification of taxpayer education initiatives
Teaching tax essentials
Communicating tax to raise awareness
Providing practical assistance and support to taxpayers
The role of non-governmental actors in taxpayer education
Conclusion: Designing taxpayer education initiatives
Summary of the initiatives reviewed
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